ISSAI Executive Summaries
ISSAI 1810 – Engagements to Report on Summary Financial Statements
This Practice Note provides supplementary guidance on ISA 810 - Engagements to Report on Summary Financial Statements.
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
ISA 810 deals with the auditor's responsibilities relating to report on summary financial statements derived from financial statements audited in accordance with ISAs by that same auditor.
|Scope - Content:||
The Practice Note provides additional guidance for public sector auditors related to
An appendix to this ISA provides illustrations of reports on summary financial statements.
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XIXth Congress of INTOSAI, Mexico 2007
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|Related Documents - Others:||
ISA 810 is applicable to auditors of public sector entities when engaged to report on summary financial statements.