FAAS is responsible for developing and maintaining the financial audit International Standards of Supreme Audit Institutions (ISSAIs) published by the International Organization of Supreme Audit Institutions (INTOSAI).
The financial audit ISSAIs include:
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With the exception of the ISSAI financial audit standards referring to the INTOSAI Code of Ethics rather than the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants, as explained in ISSAI 2000, ISSAIs 2200 - 2810 are equivalent to the International Standards on Auditing (ISAs) 200 to 810 developed by the International Auditing and Assurance Standards Board (IAASB). The ISAs may be found in Volume 1 of the IAASB handbook.
The financial audit ISSAIs include:
- ISSAI 200 - Financial audit principles
- ISSAI 2000 - Application of the financial audit standards
- ISSAI 2200 - 2810 - Financial audit standards **
**
With the exception of the ISSAI financial audit standards referring to the INTOSAI Code of Ethics rather than the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants, as explained in ISSAI 2000, ISSAIs 2200 - 2810 are equivalent to the International Standards on Auditing (ISAs) 200 to 810 developed by the International Auditing and Assurance Standards Board (IAASB). The ISAs may be found in Volume 1 of the IAASB handbook.