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Executive Summary:

ISSAI 1810 – Engagements to Report on Summary Financial Statements

Purpose:

This Practice Note provides supplementary guidance on ISA 810 - Engagements to Report on Summary Financial Statements.

ISSAI Category:

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

Target Group:

Public sector external auditors

Principle:

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

  • Auditor's report on summary financial statements
  • Restriction on distribution or use or alerting readers to the basis of accounting
  • Auditor association.

An appendix to this ISA provides illustrations of reports on summary financial statements.

Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee

Status:

Approved at XIXth Congress of INTOSAI, Mexico 2007

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:

ISA 810 is applicable to auditors of public sector entities when engaged to report on summary financial statements.


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