INTOSAI Professional Standards Committee

Previous Draft Compliance Audit Guidelines Related to Audit of Financial Statements

Presented to XIX INCOSAI, Mexico City 

Draft compliance audit guidelines were presented in September 2007 to the XIX INCOSAI in Mexico City. To ensure the widest understanding INTOSAI language versions were prepared and distributed. This marked a major milestone, but work has proceeded with newer versions. These mark less major milestones, and, therefore, the working versions are only available in the working language of the subcommitee, namely English. So the latest working version is available through a link by clicking here, while the multilingual major version is available through links below.

 

The Compliance Audit Subcommittee has prepared Draft Compliance Audit Guidelines Related to Audit of Financial Statements.

The guidelines are designed to provide guidance on compliance audit within the context of financial audit. The draft guidelines are available in various languages -- Arabic, English, French, German and Spanish. The Draft Guidelines are available for download in Adobe Acrobat portable document format (pdf) or as Microsoft Word Documents (doc). Click on the underlined text to down load the document:

Arabic

Adobe Acrobat pdf-format

Microsoft Word doc-format

English

Adobe Acrobat pdf-format

Microsoft Word doc-format

French

Adobe Acrobat pdf-format

Microsoft Word doc-format

German

Adobe Acrobat pdf-format

Microsoft Word doc-format

Spanish

Adobe Acrobat pdf-format

Microsoft Word doc-format

The draft-exposure process that resulted in the Draft Compliance Audit Guidelines Related to Audit of Financial Statements is described here.