Audit Manual

ICPAU Audit Manual

The Audit Manual has been designed to guide audits in accordance with the International Standards on Auditing (ISAs). The Manual provides good practice guidance in support of audit Assignments, with the objective of providing a description of the processes and issues to be considered during the planning, conduct and management of audit assignments. This Manual has been prepared primarily to support the conduct of assurance assignments, which contribute to the annual audit opinion, but the generic principles are applicable to all assignments likely to be conducted by Audit firms.

This Manual also provides good practice guidance to improve the likelihood of successful delivery of audit objectives through awareness and management of risks specific to audits and, as a consequence, is addressed primarily to firms that undertake audit assignments.

The Manual is not intended to be a substitute for the ISAs themselves. The Audit manual is merely a guide and does not replace the need to refer to the ISAs. ICPAU members are free to adapt, modify or customize it to suit the needs of their firms. The manual will be updated periodically; ICPAU welcomes your feedback and comments. Click here to view the manual.

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