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

Table of Contents

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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

7.4.6 International Organization of Supreme Audit Institutions Auditing Standards

INTOSAI Code of Ethics and Auditing Standards

At the XVIth INCOSAI in 1998, the Congress unanimously approved and issued The INTOSAI Code of Ethics. At the same meeting, it was also decided that the INTOSAI Auditing Standards Committee should restructure the Auditing Standards. The INTOSAI Code of Ethics and Restructured Auditing Standards were subsequently approved by the XVIIth Congress of INTOSAI in Seoul 2001.

The INTOSAI Code of Ethics and Auditing Standards can be downloaded from www.intosai.org.*

Contents of INTOSAI Code of Ethics
	Foreword Preamble Chapter 1 – Introduction Chapter 2 – Integrity Chapter 3 – Independence, Objectivity and Impartiality Chapter 4 – Professional Secrecy Chapter 5 – Competence Glossary

Contents of the INTOSAI Auditing Standards
	Foreword Preface Chapter I – Basic Principles in Government Auditing Chapter II – General
		2.1 General Standards in Government Auditing 2.2 Standards With Ethical Significance
	Chapter III – Field Standards in Government Auditing
		3.1 Planning 3.2 Supervision and Review 3.3 Study and Evaluation of Internal Control 3.4 Compliance With Applicable Laws and Regulations 3.5 Audit Evidence 3.6 Analysis of Financial Statements
	Chapter IV – Reporting Standards in Government Auditing Glossary

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

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7.4.5 International Public Sector Accounting Standard (IPSAS)

7.5. International Accounting and Auditing Architecture

Publications

7.4.6 International Organization of Supreme Audit Institutions Auditing Standards

INTOSAI Code of Ethics and Auditing Standards