1. INTOSAI Financial Audit Guidelines (ISSAI 1000-2999)
Presentation by [name and title]
[Date and place]

2. Why has INTOSAI developed ISSAIs for Financial Audit?
Need for detailed standards and guidance
Cooperation with IFAC and IAASB
ISAs are globally accepted
Increased quality, confidence and credibility

3. What are the ISSAIs for Financial Audit?
ISA
International Standard on Auditing
Practice Note

4. ISSAI hierarchy Level Subject ISSAI No 1: Founding Principles
Lima Declaration 1
2: Prerequisites for functioning of SAIs
Independence
Transparency and Accountability
Ethics, Quality
10-40
3: Fundamental Auditing Principles
General-, Field-, and Reporting Standards
4: Auditing Guidelines
Financial Audit Guidelines
Performance Audit Guidelines
Compliance Audit Guidelines

5. Invaluable international involvement

6. ISAs – Content and Structure
Introduction
Scope of this ISA
Subject matter
Effective date
Objective(s)
Definition
Requirements
Application and other explanatory material

7. PNs – Content and Structure
Background
Introduction to the ISA
Content of the Practice Note
Applicability of the ISA in public sector auditing
Additional guidance on public sector issues

8. Reference to authoritative standards
ISSAIs for Financial Audit
ISAs
INTOSAI Fundamental Principles
Other relevant standards

9. ISSAI Content Specialized areas Audit conclusions and reporting
General principles and responsibilities
Using the work of others
Risk assessment and responses to assessed risks
Audit evidence

10. Communication Objectives Risk Assessment
Some General Issues in Audits of Public Sector Entities
Consideration of Laws and Regulations
Materiality
Identifying Fraud and Error

11. How can the ISSAIs on Financial Audit be implemented in the national context?
Initial assessment:
Implementation options
Requirements in national context
Current audit environment
Resources needed
Implementation process
Cooperation options

12. The INTOSAI Financial Audit Guidelines
Give confidence and in our work as auditors
credibility
Provide the basis for high audits
quality
Are the basis for the in our operations
professionalism