Financial Audit and Accounting Subcommittee

A more principles-based and future-proof ISSAI 200

Working title: ISSAI 200 (Revised)

The project aims at revising ISSAI 200 keeping in mind that:

  • It should fit well into the revised INTOSAI framework, which should be accessible and transparent for SAIs that seek compliance with the ISSAIs
  • It should be consistent with ISSAI 100
  • It should be in line with the corresponding performance and compliance audit principle documents (ISSAI 300 and ISSAI 400), in particular in terms of structure, level of detail and where applicable, basic concepts
  • There should be no repetitions or duplications with ISSAIs 1200 – 1810 (future ISSAI 2000-2899 standards)
  • It should be in line with the objectives of the individual ISAs

To check on the project status, please go to the ISSAI.ORG website, at: