Financial Management and Analysis of Projects - Knowledge Management - International Standards

Table of Contents

p. 129 of 203 BACK | NEXT

Foreword

1. Introduction to the Guidelines

2. User Instructions

3. Preparing and Appraising Investment Project

4. Financial Management of Executing Agencies

5. Reporting and Auditing

6. Financial Institutions

7. Knowledge Management

7.1. Useful Websites

7.2. Operations Manual (OM)

7.3. Project Administration Instructions (PAIs)

7.4. International Standards

7.4.1. International Financial Reporting Standards (IFRS)

7.4.2. International Accounting Standards (IAS)

7.4.3. International Standards on Auditing (ISAs)

7.4.4. International Auditing Practice Statements (IAPSs)

7.4.5 International Public Sector Accounting Standard (IPSAS)

7.4.6 International Organization of Supreme Audit Institutions Auditing Standards

7.5. International Accounting and Auditing Architecture

7.6. Financial Review Checklist for RRPs

7.7. Appraisal Checklist: Nonrevenue-Earning Project

7.8. Appraisal Checklist: Revenue-Earning Project

7.9. Appraisal Checklist: Private Sector Project

7.10. Appraisal Checklist: Financial Institution

7.11. Undertaking Sensitivity and Risk Analyses

7.12. Model Operating Covenants

7.13. Model Capital Structure Covenants

7.14. Model Liquidity Covenants

7.15. Commonly Used Ratios

7.16. Model Financial Statements: Service Organization

7.17. Model Financial Statements: Manufacturing Organization

7.18. Model Terms of Reference for an Auditor

7.19. Audit Report Questionnaire

Addendum

Financial Management and Analysis of Projects : 7. Knowledge Management : 7.4. International Standards

7.4.3. International Standards on Auditing (ISAs)

URL: http://www.ifac.org/Guidance/*

100-999 International Standards on Auditing (ISAs)

100 - 199	Introductory Matters
120	Framework of International Standards on Auditing

200- 299	General Principles and Responsibilities
200	Objective and General Principles Governing an Audit of Financial Statements
210	Terms of Audit Engagements
220	Quality Control for Audit Work
230	Documentation
240	The Auditor's Responsibility to Consider Fraud and Error in an Audit of Financial Statements
250	Consideration of Laws and Regulations in an Audit of Financial Statements
260	Communications of Audit Matters with Those Charged With Governance

300- 499	Risk Assessment and Response to Assessed Risks
300	Planning
310	Knowledge of the Business
315	Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320	Audit Materiality
330	The Auditor's Procedures in Response to Assessed Risks
400	Risk Assessments and Internal Control
401	Auditing in a Computer Information Systems Environment
402	Audit Considerations Relating to Entities Using Service Organizations

500- 599	Audit Evidence
500	Audit Evidence
500R	Audit Evidence
501	Audit Evidence—Additional Considerations for Specific Items
505	External Confirmations
510	Initial Engagements—Opening Balances
520	Analytical Procedures
530	Audit Sampling and Other Selective Testing Procedures
540	Audit of Accounting Estimates
545	Auditing Fair Value Measurements and Disclosures
550	Related Parties
560	Subsequent Events
570	Going Concern
580	Management Representations

600- 699	Using Work of Others
600	Using the Work of Another Auditor
610	Considering the Work of Internal Auditing
620	Using the Work of an Expert

700- 799	Audit Conclusions and Reporting
700	The Auditor's Report on Financial Statements
710	Comparatives
720	Other Information in Documents Containing Audited Financial Statements

800- 899	Specialized Areas
800	The Auditor's Report on Special Purpose Audit Engagements

*The ADB website provides links to external websites that are not under its control. ADB is not responsible for the content of these sites.

Back
7.4.2. International Accounting Standards (IAS)

7.4.4. International Auditing Practice Statements (IAPSs)

Catalog

7.4.3. International Standards on Auditing (ISAs)