|
Document name |
Description |
|---|
 NIA-ES-SP 1200. | Overall objectives of the public auditor and performance of the audit in accordance with the International Auditing Standards adapted for implementation in the Spanish Public Sector. |
|
NIA-ES-SP 1210. | Terms of the audit initiation document. |
|
NIA-ES-SP 1220. | Quality control for the audit of financial statements. |
 NIA-ES-SP 1220.(Revisada) | Quality management of an audit of financial statements (REVISED ISA-ES 220) (into force from 1 January 2024) |
|
NIA-ES-SP 1230. | Audit documentation. |
|
NIA-ES-SP 1240. | Auditor's responsibilities in auditing financial statements relating to fraud. |
|
NIA-ES-SP 1250. | Incorporation of legal and regulatory provisions in the audit of financial statements. |
|
NIA-ES-SP 1260 R. | Communication with the heads of governance of the entity. |
|
NIA-ES-SP 1265. | Communication of shortcomings in internal control to the heads of governance and management of the entity. |
|
NIA-ES-SP 1300. | Planning for the audit of financial statements. |
|
NIA-ES-SP 1315. | Identification and assessment of the risks of material misstatement through an understanding of the entity and its environment. |
|
NIA-ES-SP 1320. | Relative importance or materiality in the planning and execution of the audit. |
|
NIA-ES-SP 1330. | Auditor's responses to assessed risks. |
|
NIA-ES-SP 1402. | Audit considerations relating to an entity that uses a service organisation. |
|
NIA-ES-SP 1450. | Assessment of identified misstatements during the execution of the audit. |
|
NIA-ES-SP 1500. | Audit evidence. |
|
NIA-ES-SP 1501. | Audit evidence – specific considerations for certain areas. |
|
NIA-ES-SP 1505. | External confirmations. |
|
NIA-ES-SP 1510 R. | Initial audit work – opening balances. |
|
NIA-ES-SP 1520. | Analytical procedures. |
|
NIA-ES-SP 1530. | Audit sampling. |
|
NIA-ES-SP 1540. | Audit of accounting estimates, including fair value estimates and related disclosures. |
|
NIA-ES-SP 1550. | Related parties. |
|
NIA-ES-SP 1560. | Events after the balance sheet date. |
|
NIA-ES-SP 1570 R. | Going concern. |
|
NIA-ES-SP 1580. | Written statements. |
|
NIA-ES-SP 1600. | Special considerations-audits of group financial statements (including the work of component auditors). |
|
NIA-ES-SP 1610. | Use of internal auditors' work. |
|
NIA-ES-SP 1620. | Use of the work of an auditor's expert. |
|
NIA-ES-SP 1700 R. | Forming of the opinion and issuance of the audit report on the financial statements. |
|
NIA-ES-SP 1701. | Communication of key audit issues in the audit report issued by a public auditor. |
|
NIA-ES-SP 1705 R. | A modified opinion in an audit report issued by a public auditor. |
|
NIA-ES-SP 1706 R. | Emphasis of matter paragraphs and paragraphs on other matters in the audit report issued by a public auditor. |
|
NIA-ES-SP 1710. | Comparative information: figures for previous periods and comparative financial statements. |
|
NIA-ES-SP 1720 R. | Auditor's responsibilities with respect to other information. |