Publications

	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

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7.4.3. International Standards on Auditing (ISAs)

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

100-999 International Standards on Auditing (ISAs)

*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)	Next 7.4.4. International Auditing Practice Statements (IAPSs)