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ISSAI 200 – Fundamental Principles of Financial Auditing

Цель:

ISSAI 200 provides the fundamental principles for an audit of financial statements prepared in accordance with a financial reporting framework. ISSAI 200 provides an overview of the nature, the elements and the principles of auditing financial statements as conducted by SAIs. The principles are to be used as a basis for adopting or developing more detailed standards for such audits to be regulated in national standards or they can be used as reference to ISSAIs 1000-1999.

Категория ISSAI:

Level 3: Fundamental Auditing Principles

Целевая аудитория:

Head and Audit Directors of SAIs, External Governmental Auditors

Руководящий принцип:

ISSAI 200 provides the fundamental principles for an audit of financial statements prepared in accordance with a financial reporting framework.

Границы содержания:

ISSAI 200 provides an overview of the nature, the elements and the principles of auditing financial statements as conducted by SAIs. The principles presented are consistent with the ISAs and the Financial Auditing Guidelines on level 4, and ISSAI 200 provides references to ISSAIs 1000-1999 (ISAs with practice notes), which contain the requirements for such audits.

ISSAI 200 provides detailed information on:

  • The purpose and authority of the Fundamental Principles of Financial Auditing
  • The framework for auditing financial statements in the public sector
  • The elements of an audit of financial statements
  • The principles of an audit of financial statements.

Составитель:

INTOSAI Harmonisation Project

Статус:

Adopted by XXI INCOSAI 2013, Beijing, China

Загрузка:

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Portuguese version (500 KB)