2011. január 6.
The final set of clarified standards comprises 36 International Standards on Auditing (ISAs) and International Standard on Quality Control (ISQC) 1, including:
The ISAs now have a new structure, in which information is presented in separate sections: Introduction, Objective, Definitions, Requirements, and Application and Other Explanatory Material.
Introductory material may include information regarding the purpose, scope, and subject matter of the ISA, in addition to the responsibilities of the auditors and others in the context in which the ISA is set.
Each ISA now contains a clear statement of the objective of the auditor in the audit area addressed by that ISA.
For greater understanding of the ISAs, applicable terms have been defined in each ISA.
Each objective is supported by clearly stated requirements. Requirements are always expressed by the phrase "the auditor shall."
Application and Other Explanatory Material
The application and other explanatory material explains more precisely what a requirement means or is intended to cover, or includes examples of procedures that may be appropriate under given circumstances.
ISA - ENGLISH VERSION
The complete listing of the ISAs and ISQC 1 is set forth below, along with the Basis for Conclusions for each project. These staff-prepared documents provide background information, main comments received on the exposure drafts, and the IAASB's conclusions regarding these comments in developing the final standard.
ISA - MAGYARUL
2009. december 15-én vagy azt követően kezdődő időszakra vonatkozó pénzügyi kimutatások könyvvizsgálatára hatályos, az IFAC által kiadott, magyar nyelvre lefordított Nemzetközi Könyvvizsgálati Standardok.
APPLYING ISAs PROPORTIONATELY witith the SIZE anand COMPLEXITY of anan ENTITY - Questions & Answers (Q&A) publication - issued by staff of the International Auditing and Assurance Standards Board (IAASB)
To help SMPs apply ISAs in a cost-effective manner, the IFAC staff, in support of the Adoption and Implementation Support initiative is pleased to attach an article entitled Tips for Cost-Effective ISA Application.