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Executive Summary:

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.

ISSAI Category:

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

Target Group:

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

  • 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


Approved at XIXth Congress of INTOSAI, Mexico 2007


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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