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Executive Summary:

ISSAI 1505 – External Confirmations


This Practice Note provides supplementary guidance on ISA 505 – External Confirmations

ISSAI Category:

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

Target Group:

Public sector external auditors


ISA 505 deals with the auditor's use of external confirmation procedures to obtain audit evidence in accordance with the requirements of ISA 330 (The Auditor's Responses to Assessed Risks) and ISA 500 (Audit Evidence).

Scope - Content:

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

  • External confirmation procedures to obtain audit evidence
  • Management's refusal to allow the auditor to send a confirmation request
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:
Related Documents - Others:

ISA 505 is applicable to auditors of public sector entities in their role as auditors of financial statements in accordance with

ISA 500 - Audit Evidence

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