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Global Public Goods: ISSAI Implementation Handbooks

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

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.

 

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Manual de Implementación de las ISSAI de Auditoría de Desempeño – Versión 0 (español)

BORRADOR ABIERTO A COMENTARIOS

El borrador del Manual de Implementación de las ISSAI de Auditoría de Desempeño – Versión 0 está ahora disponible para que pueda aportar sus comentarios.

El manual incluye explicaciones relativas al proceso de auditoría de desempeño según las ISSAI y plantillas de documentos de trabajo para las auditorías, diseñadas para facilitar la aplicación de las ISSAI de auditoría de desempeño en la práctica.

Valoramos enormemente los comentarios que pueda realizar al borrador. Puede utilizar la tabla adjunta para aportar sus comentarios. Por favor, envíelos antes del 29 de enero de 2021 a la dirección [email protected].

 

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EXPOSURE DRAFT

The exposure draft period of the Performance Audit ISSAI Implementation Handbook – Version 0 is over.

We thank everyone who provided comments by 28 October 2020.

We will consider all comments received when finalising Version 1.

 

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Performance Audit ISSAI Implementation Handbook-Version 0 (Arabic)

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La période de l'exposé-sondage du Manuel de mise en œuvre de l’Audit de Performance ISSAI - version 0 est terminée.

Nous remercions tous ceux qui ont fourni des commentaires pour le 22 janvier 2021.

Nous tiendrons compte de tous les commentaires reçus lors de la finalisation de la version 1.

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The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2020.

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The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2020.

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The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2020.

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The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2020.