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Logotipo del Gobierno de España. Ministerio de Hacienda. Logotipo de la Intervención General de la Administración del Estado.
Administración Presupuestaria


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.