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Executive Summary:

ISSAI 1003 – Glossary of Terms to the INTOSAI Financial Audit Guidelines

Purpose:

The glossary explains the terms to the INTOSAI Financial Audit Guidelines as well as the terms from the IFAC-Handbook of International Standards on Auditing and Quality Control

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors

Principle:

As part of the cooperation between INTOSAI and the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), "sector neutral" terminology is included in the International Standards on Auditing (ISA) when possible, so that they can be readily understood and applied in both the public and the private sectors. This has been done through including appropriate text in the standards themselves or in the related glossary.

Additional definitions introduced in the Practice Notes may also be found in the glossary.

Scope - Content:
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee

Status:

Approved at XXth Congress of INTOSAI, Johannesburg 2010

Download:

http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

Related Documents - Executive Summaries:
Related Documents - ISSAI Full Versions:
Related Documents - Others:

INTOSAI Financial Audit Guidelines and IFAC-Handbook of International Standards on Auditing and Quality Control


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