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ISA - Nemzetközi Könyvvizsgálati Standardok

International Standards on Auditing - Nemzetközi Könyvvizsgálati standardok angol és magyar nyelven

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:

  • One new standard, addressing communication of deficiencies in internal control;
  • 16 standards containing new and revised requirements (these have been referred to as "revised and redrafted ISAs"); and
  • 20 standards that have been redrafted to apply the new conventions and reflect matters of general clarity only (these have been referred to as "redrafted ISAs and redrafted ISQC 1").

Structure of the ISAs

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.


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.



2009. december 15-én vagy azt követően kezdődő időszakra vonatkozó pénzügyi kimutatások könyvvizsgálatára hatályos, az IFAC által kiadott, magyar nyelvre lefordított Nemzetközi Könyvvizsgálati Standardok.

A standardok letöltése egyben

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.

Cover letter

SMPC - Tips on Applying ISAs