Financial Audit ISSAI Implementation Handbook-Version 1 (English)
The IDI’s ISSAI Implementation Handbook is an audit methodology that contains explanations of the ISSAI financial audit process as well as audit working paper templates, that are designed to facilitate the application of ISSAIs in practice. This Handbook may be used and adapted by SAIs who adopted financial audit ISSAIs at level 4 as authoritative auditing standards for auditing the financial statements. The methodology suggested in this handbook extensively covers the audit work to be performed and documented at an audit engagement level. The suggested financial audit working paper templates included in the Handbook are made available here for ease of use.
The IDI has followed its Protocol for Quality Assurance of Global Public Goods to develop Version 1 of this Handbook. In developing and finalising this version, we have duly considered the comments received on exposure draft Version 0, which was exposed for a period of 90 days. The table showing the disposal of comments from the stakeholders is available here.
