Content

Invitation to the PSC Main Committee Meeting

Draft agenda PSC Main Committee Meeting

PSC Progress Report

Awareness-raising Strategy

SAI Mapping Report

Harmonisation Project Proposal

 

ISSAIs and INTOSAI GOVs to be presented for approval by the Governing Board - find them on issai.org

 

ISSAI 40 Quality Control for SAIs

ISSAI 1000 General Introduction to the INTOSAI Financial Audit Guidelines

ISSAI 1003 Glossary of Terms to the INTOSAI Financial Audit Guidelines

ISSAI 5411 Debt Indicators (developed by the Knowledge Sharing Committee)

ISSAI 5600 Peer Review Guidelines (developed by the Capacity Building Committee)

 

 

INTOSAI GOV 9140 Internal Audit Independence in the Public Sector

INTOSAI GOV 9150 Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

Other official INTOSAI documents to be presented for approval by the Governing Board

 

The Importance of an Independent Standard-setting Process

  

 

ISSAIs and INTOSAI GOVS to be presented for endorsement by Congress - find them on issai.org

 

ISSAI 20 Principles of Transparency and Accountability

ISSAI 21 Principles of Transparency and Accountability Good Practices

ISSAI 40 Quality Control for SAIs

ISSAI 1000 General Introduction to the INTOSAI Financial Audit Guidelines

ISSAI 1003 Glossary of Terms to the INTOSAI Financial Audit Guidelines

ISSAI 1200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing

ISSAI 1210 Agreeing the Terms of Audit Engagements

ISSAI 1240 The Auditor's Responsibilities Relating to Fraud in An Audit of Financial Statements

ISSAI 1250 Considerations of Laws and Regulations in Audit of Financial Statements

ISSAI 1265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISSAI 1320 Materiality in Planning and Performing an Audit

ISSAI 1402 Audit Considerations Relating to an Entity Using a Service Organization

ISSAI 1500 Considering the Relevance and Reliability of Audit Evidence

ISSAI 1501 Audit Evidence - Specific Considerations for Selected Items

ISSAI 1505 External Confirmations

ISSAI 1510 Initial Audit Engagements - Opening Balances

ISSAI 1520 Analytical Procedures

ISSAI 1530 Audit Sampling

ISSAI 1540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures

ISSAI 1550 Related Parties

ISSAI 1560 Subsequent Events

ISSAI 1570 Going Concern

ISSAI 1580 Written Representations

ISSAI 1600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

ISSAI 1610 Using the Work of Internal Auditors

ISSAI 1620 Using the Work of an Auditor's Expert

ISSAI 1700 Forming an Opinion and Reporting on Financial Statements

ISSAI 1705 Modifications to the Opinion in the Independent Auditor's Report

ISSAI 1706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

ISSAI 1710 Comparative Information - Corresponding Figures and Comparative Financial Statements

ISSAI 1720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

ISSAI 3100 Performance Audit Guidelines - Key Principles and appendix

ISSAI 4000 General Introduction to Guidelines on Compliance Audit

ISSAI 4100 Compliance Audit Guidelines for Audits Performed Separately from the Audit of Financial Statements

ISSAI 4200 Compliance Audit Guidelines Related to Audit of Financial Statements

ISSAI 5411 Debt Indicators (developed by the Knowledge Sharing Committee)

ISSAI 5600 Peer Review Guidelines (developed by the Capacity Building Committee)

 

 

INTOSAI GOV 9140 Internal Audit Independence in the Public Sector

INTOSAI GOV 9150 Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

 

 

Other official INTOSAI documents to be presented for endorsement by Congress

 

INTOSAI PSC Due Process

The Importance of an Independent Standard-setting Process