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Table of Contents
p. 130 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

7.4.4. International Auditing Practice Statements (IAPSs)

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

1000-1100 International Auditing Practice Statements (IAPSs)

1000 Inter-Bank Confirmation Procedures
1001 IT Environments—Stand-alone Computers
1002 IT Environments—Online Computer Systems
1003 IT Environments—Database Systems
1004 The Relationship Between Banking Supervisors and Banks' External Auditors
1005 The Special Considerations in the Audit of Small Entities
1006 Audits of the Financial Statements of Banks
1007 Communications With Management—Withdrawn June 2001
1008 Risk Assessments and Internal Control—CIS Characteristics and Considerations
1009 Computer-assisted Audit Techniques
1010 The Consideration of Environmental Matters in the Audit of Financial Statements
1011 Implications for Management and Auditors of the Year 2000 Issue—Withdrawn June 2001
1012 Auditing Derivative Financial Instruments
1013 Electronic Commerce—Effect on the Audit of Financial Statements
1014 Reporting by Auditors on Compliance With International Financial Reporting Standards

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7.4.3. International Standards on Auditing (ISAs)
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7.4.5 International Public Sector Accounting Standard (IPSAS)

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