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Executive Summary:

ISSAI 1220 – Quality Control for an Audit of Financial Statements


This Practice Note provides supplementary guidance on ISA 220 – Quality Control for an Audit of Financial Statement

ISSAI Category:

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

Target Group:

Public sector external auditors


ISA 220 deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements and – where applicable – the responsibilities of the engagement quality control reviewer

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • System of quality control and role of engagement teams
  • Relevant ethical requirements
  • Engagement performance
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XIXth Congress of INTOSAI, Mexico 2007


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

Related Documents - Others:

ISA 220 is applicable to auditors of public sector entities in their role as auditors of financial statements

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