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Index
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Foreword [ PDF
] or [ MS Word ]
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Table of Content [ PDF
] or [ MS Word
]
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Chapter 1: Introduction [ PDF
] or [ MS Word ]
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Purpose
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Basic Promises
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Auditor's Responsibility
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Types of Audit
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Chapter 2: General Standards [ PDF
] or [ MS Word ]
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Independence
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Competence
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Due Care
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Quality Control
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Chapter 3: Field Standards for Financial and Regularity Audits [
PDF ] or [ MS
Word ]
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Planning and Supervision
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Materiality
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Follow-up
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Audit of Financial Statements
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Regularity or Compliance Audits
- Irregularities, Illegal Acts and Other Noncompliance
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Study and Evaluation of Internal Control
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Evidence
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Working Papers
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Chapter 4: Reporting Standards for Financial and Regularity Audits [
PDF ] or [ MS
Word ]
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Financial Statement Audits: Expressing an Opinion
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Regularity (or Compliance) Audits: Expressing an Opinion
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Chapter 5: Field Standards for Performance Audits [ PDF
] or [ MS Word ]
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Planning
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Supervision
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Compliance with Laws and Regulations
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Study and Evaluation of Management Controls
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Audit Evidence
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Chapter 6: Reporting Standards for Performance Audits [ PDF
] or [ MS Word ]
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Written Reports
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Timeliness
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Content
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Glossary [ PDF
] or [ MS Word ]
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)
and MS Word ( 
) doc files. To access PDFs and Doc files, you need Adobe Acrobat™
Reader and MS Word respectively.