INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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spreadsheet Template disposition of comments for FA ISSAI Implementation Handbook-Version 0

1397 downloads

pdf Compliance Audit ISSAI Implementation Handbook-Version 0 (English)

Tagged in GPG-3i-Hanbooks 11734 downloads

The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2019.

spreadsheet Template disposition of comments for CA ISSAI Implementation Handbook EN-Version 0

1979 downloads

Template disposition of comments for CA ISSAI Implementation Handbook EN-Version 0

archive Financial audit working paper templates

1162 downloads

Financial audit working paper templates

spreadsheet Financial Audit Handbook V1 English -Disposal of comments from the stakeholders table

1606 downloads

Financial Audit Handbook V1 English -Disposal of comments from the stakeholders table

pdf Financial Audit ISSAI Implementation Handbook-Version 1-English (Light touch review 2020)

Tagged in GPG-3i-Hanbooks 13765 downloads

The IDI’s ISSAI Implementation Handbook is an audit methodology that contains explanations of the ISSAI financial audit process as well as audit working paper templates, that are designed to facilitate the application of ISSAIs in practice. This Handbook may be used and adapted by SAIs who adopted financial audit ISSAIs as authoritative auditing standards for auditing the financial statements. The methodology suggested in this handbook extensively covers the audit work to be performed and documented at an audit engagement level. The suggested financial audit working paper templates included in the Handbook are made available here for ease of use.  In developing and finalising version 1 of this handbook, we have duly considered the comments received on exposure draft Version 0, which was exposed for a period of 90 days. The table showing the disposal of comments from the stakeholders is available here.

This handbook is an updated version based on light touch review carried out in 2020. The light touch review was done in accordance with IDI’s Protocol for Quality Assurance of Global Public Goods: Version 2.0.

pdf Compliance Audit Handbook -V1 English

796 downloads

Compliance Audit Handbook -V1 English