The International Standards on Auditing (ISAs)

Share the Post:

Structure of the ISAs | 国际审计准则的结构

The ISAs have a standard structure, as outlined below.


An explanation of the purpose and scope of the ISA, including how the ISA relates to other ISAs, the subject matter of the ISA, specific expectations on the auditor and others, and the context in which the ISA is set.


The objective is to be achieved by the auditor as a result of complying with the requirements of the ISA. To accomplish the auditor’s overall objectives, the auditor must use the objectives stated in relevant ISAs in planning and performing the audit, keeping in mind the interrelationships among the ISAs.

ISA 200.21 (a) requires the auditor to:

  1. Determine whether any audit procedures in addition to those required by the ISAs are necessary for the pursuance of the objectives stated in the ISAs; and
  2. Evaluate whether sufficient appropriate audit evidence has been obtained.





国际审计准则 200.21(a) 要求审计师:

  1. 确定除《国际审计准则》要求的审计程序外,是否有必要采取任何审计程序,以实现《国际审计准则》中所述的目的;和
  2. 评估是否已获得足够的适当的审计证据。


A description of the meanings attributed to specific terms for purposes of the ISAs. These are provided to assist in the consistent application and interpretation of the ISAs. They are not intended to override definitions that may be established for other purposes, such as those contained in laws or regulations. Unless otherwise indicated, these terms carry the same meanings throughout the ISAs.


This section outlines the specific auditor requirements. Each requirement contains the word “shall.”

For example, ISA 200.15 includes the following requirement: “The auditor shall plan and perform an audit with professional skepticism, recognising that circumstances may exist that cause the financial statements to be materially misstated.”




本节概述了具体的审计师要求。每个要求都包含 “应 “字。

例如,《国际审计准则》200.15 包括以下要求。”审计师应以专业怀疑态度计划和实施审计,认识到可能存在导致财务报表出现重大误报的情况。”

Application and Other Explanatory Material

The application and other explanatory material provide further explanation of the requirements of an ISA and guidance for carrying them out. In particular, it may:

  • Explain more precisely what a requirement means or is intended to cover;
  • Where applicable, include considerations specific to smaller entities; and
  • Include examples of procedures that may be appropriate in the circumstances. However, the actual procedures selected by the auditor require professional judgment based on the particular circumstances of the entity and the assessed risks of material misstatement.

While such guidance does not in itself impose a requirement, it is relevant to the proper application of the requirements of an ISA. The application and other explanatory material may provide background information on matters addressed in an ISA.


Appendices form part of the application and other explanatory material. The purpose and intended use of an appendix are explained in the body of the related ISA or within the title and introduction of the appendix itself.



  • 更准确地解释某项要求的含义或打算涵盖的内容。
  • 在适用的情况下,包括针对小型实体 (smaller entities) 的考虑;以及
  • 包括在这种情况下可能适合的程序的例子。 然而,审计师选择的实际程序需要根据该实体的特定情况和所评估的重大误报风险进行专业判断。




Our website's articles, templates, and material are solely for you to look over. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Therefore, any reliance on such information is strictly at your own risk.

Keep in touch with us so that you can receive timely updates |


1. Website ✍️ 2. Telegram ✍️ 3. Facebook ✍

4. Blog ✍ 5. Google ✍

6. LinkedIn ✍

Share the Post:

Related Posts