2009 Handbook on the International Standards on Auditing

The International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs were adopted by the ICPAU for implementation in Uganda, in 1999. The standards serve as the benchmark for high-quality auditing and provide guidance for auditors and other professional accountants, giving them the tools to cope with the increased and changing demands for reports on financial information.

2009 handbook of ISAs.pdf

Applying ISAs Proportionately With the Size and Complexity of an Entity

This publication focuses on mat­ters that are likely to be of particular relevance in the application of International Standards on Auditing (ISAs) in the context of an audit of a small-and medium-sized entity (SME). Practicing accountants may find this document helpful in effectively applying the Clarified ISAs.

Applying ISAs to Audits of SMEs.pdf

Auditing Guidelines for Educational Institutions

These guidelines provide a quick guide for persons auditing educational institutions in Uganda. They give the structure of education in Uganda, provide the legal framework and regulations of education, highlight legal provisions on accounting and auditing, and provide auditing aspects covering the audit process and also provide a checklist for areas that may provide challenges to the auditor. The Guidelines were developed by the Technical Committee (formerly Accounting and Auditing Standards Committee) of the ICPAU.

Auditing Guidelines for Educational Institutions.pdf

Guide to Using ISAs in the audit of SMEs

This Guide was issued by the IFAC Small and Medium Practices (SMP) Committee to assist practitioners on the audit of small-and medium-sized entities (SMEs) and to promote consistent application of the International Standards on Auditing (ISAs). The Guide provides a detailed analysis of the ISAs and their requirements and it addresses: the key concepts underlying risk assessment; planning and performing risk assessment procedures; understanding the client; responding to risks; evaluating audit evidence; and audit reporting.

Guide to Using ISAs in the audit of SMEs.pdf

IAASB Clarity Project

This is a paper prepared by the ICPAU technical staff, introducing the Clarified International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB), under the ‘Clarity Project’. The Clarified Standards become effective on or after 15 December 2010.

IAASB Clarity Project.pdf

Tips for Cost Effective ISA Application

This paper, issued by the International Federation of Accountants (IFAC), provides tips on cost effective application of International Standards on Auditing (ISAs) using a risk-based approach.

Tips for Cost Effective ISA Application.pdf