NIA-ES
- NIA-ES 450 Evaluation of misstatements identified during the audit PDF (344KB)
- ISA-ES 500 Audit evidence PDF (222KB)
- NIA-ES 501 Audit evidence - additional considerations for specific items PDF (201KB)
- NIA-ES 505 External confirmations PDF (170KB)
- NIA-ES 510 Reviewed Initial audit engagements - Opening balances PDF (358KB)
- NIA-ES 520 Analytical procedures PDF (131KB)
- ISA-ES 530 Audit sampling PDF (193KB)
- ISA-ES 540 Auditing accounting estimates, including fair value accounting estimates, and related disclosures PDF (582KB)
- ISA-ES 540 Auditing accounting estimates, including fair value accounting estimates, and related disclosures PDF (515KB)
- NIA-ES 550 Related parties PDF (300KB)
- NIA-ES 560 Subsequent events PDF (337KB)
- NIA-ES 570 Reviewed Going concern PDF (493KB)
- NIA-ES 580 Written representations PDF (217KB)
- NIA-ES 600 Special considerations - Audits of group financial statements (including the work of component auditors) PDF (601KB)
- NIA-ES 610 Using the work of internal auditors PDF (663KB)
- NIA-ES 620 Using the work of an auditor's expert PDF (250KB)
- Relationship between auditors PDF (158KB)
- NIA-ES 700 Reviewed Forming an opinion and reporting on financial statements PDF (786KB)
- [BOICAC 69]Report complementary to the report on annual account audits of credit institutions PDF (338KB)
- NIA-ES 701 Communicating key audit matters in the independent auditor’s report PDF (396KB)