International Standards on Auditing

2010 Handbook on the International Standards on Auditing
International Standards on Auditing (ISA) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. They contain objectives and requirements together with application and other explanatory material. The auditor is required to have an understanding of the entire text of an ISA, including its application and other explanatory material, to understand its objectives and to apply its requirements properly. These standards are issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB). 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.
2010 handbook of ISAs-1.pdf
2010 Handbook of ISAs- 2pdf

Applying ISAs Proportionately With the Size and Complexity of an Entity
Applying ISAs Proportionately With the Size and Complexity of an Entity

This publication focuses on mat¬ters 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

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.

 

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