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Published on 21 February 2018 1192 downloads
Published on 02 August 2018 Tagged in GPG-3i-Hanbooks 9580 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.
Published on 03 August 2018 1769 downloads
Template disposition of comments for CA ISSAI Implementation Handbook EN-Version 0
Published on 28 December 2018 896 downloads
Financial audit working paper templates
Published on 28 December 2018 1137 downloads
Financial Audit Handbook V1 English -Disposal of comments from the stakeholders table
Published on 10 December 2020 Tagged in GPG-3i-Hanbooks 7962 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.
