Hướng dẫn kiểm toán tài chính này dựa trên bản dự thảo tiếp xúc với các tiêu chuẩn Quốc tế về kiểm toán (ISA) 500 (dự kiến và chỉnh sửa), "Xem xét sự phù hợp và Độ tin cậy của bằng chứng kiểm toán" được phát triển bởi các kiểm toán quốc tế và đảm bảo tiêu chuẩn Hội đồng quản trị (IAASB) và phát hành bởi Liên đoàn Kế toán Quốc tế (IFAC). ISA đề xuất được bao gồm trong Hướng dẫn này với sự cho phép của IFAC. . | Table of Contents Background 3 Scope of the ISA 3 CONTENT of the practice Note 3 Applicability of the ISA IN Public Sector auditing 3 Additional guidance on Public Sector issues 4 Sources of Audit Evidence 4 Audit procedures for obtaining Audit Evidence 4 Specific Considerations in a Court of Accounts environment 5 Appendix 1 risks related to regularity and possible control PROCEDURES6 This is trial version ISSAI 1500 Practice Note1 to Proposed and Redrafted International Standard on Auditing 500 -Considering the Relevance and Reliability of Audit Evidence Background This Practice Note provides supplementary guidance on Proposed and Redrafted ISA 500 - Considering the Relevance and Reliability of Audit Evidence. It is read together with the ISA. The Practice Note is effective the same date as the ISA. Scope of the ISA This International Standard on Auditing ISA explains what constitutes audit evidence in an audit of financial statements and deals with the auditor s responsibility to design and perform audit procedures to obtain relevant and reliable audit evidence. This ISA is applicable to all the audit evidence obtained during the course of the audit. Other ISAs deal with specific aspects of the audit the audit evidence to be obtained the procedures to be performed in obtaining audit evidence and the evaluation of whether sufficient appropriate evidence has been obtained. ISA 500 Proposed and Redrafted is effective for audits of financial statements for periods beginning on or after December 15 2009. Content of the Practice Note P1. The Practice Note provides additional guidance for public sector auditors related to a. Sources of Audit Evidence b. Audit Procedures for Obtaining Audit Evidence c. Information to be Used as Audit Evidence d. Specific Considerations in a Court of Accounts Environment Applicability of the ISA in Public Sector Auditing P2. ISA 500 redrafted is applicable to auditors of public sector entities in their role as auditors
