ISSAI Executive Summaries
ISSAI 1200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards of Auditing
This Practice Note provides supplementary guidance on ISA 200 – Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing.
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
ISA 200 deals with the independent auditor's overall responsibilities when conducting an audit of financial statements in accordance with ISAs. It sets out the overall objectives of the independent auditor and explains the nature and scope of an audit, authority and structure of the ISAs and includes requirements establishing the general responsibilities of the independent auditor.
|Scope - Content:||
The Practice Note provides additional guidance for public sector auditors related to
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
|Related Documents - Executive Summaries:|
|Related Documents - ISSAI Full Versions:|
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ISA 210 is applicable to auditors of public sector entities in their role as auditors of financial statements