41
magazine
ALRAQABA
I. 9 New Standards were issued in 2016, which are listed below:
1.
Standard no.
(1701)
Communicating Key Audit Matters in the Independent Auditor’s
Report.
2.
Standard no.
(3200)
Guidelines for the Performance Auditing Process.
3.
Standard no.
(5300)
Guidelines on Information Technology Audit.
4.
Standard no.
(5450)
Guidance on Auditing Public Debt Information System.
5.
Standard no.
(5700)
Guidelines for the Audit of Corruption Prevention.
6.
Standard no.
(5800)
Guide on Cooperative Audits.
7.
Standard no.
(9160)
Enhancing Good Governance for Public Assets.
8.
Standard no.
(9300)
Principles for External Audit Arrangements for International
Institutions.
9.
Standard no.
(9400)
Guidelines on the Evaluation of Public Policies.
II. (20) Standards were amended, which are as follows:
1.
Standard no. (30) Code of ethics.
2.
Standard no.
(1210)
Agreeing the Terms of Audit Engagements.
3.
Standard no.
(1260)
Communication with Those Charged with Governance.
4.
Standard no.
(1570)
Going Concern – Operating Institution.
5.
Standard no.
(1610)
Using the Work of Internal Auditors.
6.
Standard no.
(1700)
Forming an Opinion and Reporting on Financial Statements.
7.
Standard no.
(1705)
Modifications to the Opinion in the Independent Auditor’s Report.
8.
Standard no.
(1706)
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor’s Report.
9.
Standard no.
(1720)
The Auditor’s Responsibilities Relating to Other Information in
Documents Containing Audited Financial Statements.
In pursuit of the International Organization of
Supreme Audit Institutions (INTOSAI) efforts
to support the capacities of the member SAIs
through the development, reviews and with-
drawals of the guidelines and publications, sev-
eral standards were issued and amended dur-
ing the INCOSAI XXII held in the United Arab
Emirates in December 2016 , which are listed
as follows :
