Implementing International Standards on Auditing
ICAEW has created a series of practical guides to support auditors in implementing the IAASB’s international standards on auditing. The guides focus on key challenges in implementing ISAs and how to overcome them.
Implemented successfully, the International Standards on Auditing (ISAs), published by International Auditing and Assurance Standards Board (IAASB), can help auditors boost efficiency, improve documentation, provide better reporting to clients, and enhance audit quality. But implementing ISAs does present a number of practical challenges for auditors.
These guides have been developed to help practitioners performing audits of small and medium-sized entities to better understand ISA requirements and deal with implementation. The guides focus on key implementation issues and do not address all ISAs requirements or look at ISAs already addressed in other ICAEW guidance.
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- Accounting estimates in an ISA audit
- Auditing accounting estimates in an ISA audit updated
- Agreeing the terms of audit engagements
- Communication with those charged with governance in an ISA audit
- Documentation of significant professional judgements in an ISA audit
- Using external confirmations in an ISA audit
- Internal control in smaller ISA audits
- Management override in an ISA audit
- Reporting in an ISA audit
- The importance of achieving audit objectives
- Written representations in an ISA audit