Standards
IEKA represents a body governed by private law (comprising its members), which has been granted public attributes for the purpose of safeguarding the public interest.
International Standards on Auditing (SNA)
- Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Handbook Volume I, 2018 Editionpdf
- Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Handbook Volume III, 2018 Editionpdf
- SNA on the Independent Auditor's Reportpdf
- Guide to Using the SNA in the Audit of SMEs – Volume 1pdf
- Guide to Using the SNA in the Audit of SMEs – Volume 2pdf
- Guide to Managing SMEs in the Accountancy Professionpdf
- INTERNATIONAL STANDARD ON QUALITY MANAGEMENT 1 (SNMC 1), (Effective from 15 December 2022)pdf
- INTERNATIONAL STANDARD ON QUALITY MANAGEMENT 2 (SNMC 2)pdf
- ISRS 4400 (revised)pdf
- ISRS 4410 (revised), ISRS 4410 (revised)pdf
- SNA FOR LCEpdf
- SNA 200 – OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITINGpdf
- SNA 210 – AGREEING THE TERMS OF AUDIT ENGAGEMENTSpdf
- SNA 220 – QUALITY CONTROL FOR AN AUDIT OF FINANCIAL STATEMENTSpdf
- SNA 230 – AUDIT DOCUMENTATIONpdf
- SNA 240 – THE AUDITOR'S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTSpdf
- SNA 250 – CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTSpdf
- SNA 260 – INTERNATIONAL STANDARD ON AUDITING 260 (REVISED)pdf
- SNA 265 – COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENTpdf
- SNA 300 – PLANNING AN AUDIT OF FINANCIAL STATEMENTSpdf
- SNA 315 – IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT (REVISED)pdf
- SNA 320 – MATERIALITY IN PLANNING AND PERFORMING AN AUDITpdf
- SNA 330 – THE AUDITOR'S RESPONSES TO ASSESSED RISKSpdf
- SNA 402 – AUDIT CONSIDERATIONS RELATING TO AN ENTITY USING A SERVICE ORGANISATIONpdf
- SNA 450 – EVALUATION OF MISSTATEMENTS IDENTIFIED DURING THE AUDITpdf
- SNA 500 – AUDIT EVIDENCEpdf
- SNA 501 – AUDIT EVIDENCE—SPECIFIC CONSIDERATIONS FOR SELECTED ITEMSpdf
- SNA 505 – EXTERNAL CONFIRMATIONSpdf
- SNA 510 – INITIAL AUDIT ENGAGEMENTS—OPENING BALANCESpdf
- SNA 520 – ANALYTICAL PROCEDURESpdf
- SNA 540 – AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, AND RELATED DISCLOSURES (REVISED)pdf
- SNA 550 – RELATED PARTIESpdf
- SNA 560 – SUBSEQUENT EVENTSpdf
- SNA 570 – GOING CONCERN (REVISED)pdf
- SNA 580 – WRITTEN REPRESENTATIONSpdf
- SNA 600 – SPECIAL CONSIDERATIONS—AUDITS OF GROUP FINANCIAL STATEMENTS (INCLUDING THE WORK OF COMPONENT AUDITORS)pdf
- SNA 610 – USING THE WORK OF INTERNAL AUDITORS (REVISED)pdf
- SNA 620 – USING THE WORK OF AN AUDITOR'S EXPERTpdf
- SNA 700 – FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS (REVISED)pdf
- SNA 701 – COMMUNICATING KEY AUDIT MATTERS IN THE INDEPENDENT AUDITOR'S REPORTpdf
- SNA 705 – MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT (REVISED)pdf
- SNA 706 – EMPHASIS OF MATTER PARAGRAPHS AND OTHER MATTER PARAGRAPHS IN THE INDEPENDENT AUDITOR'S REPORT (REVISED)pdf
- SNA 710 – COMPARATIVE INFORMATION—CORRESPONDING FIGURES AND COMPARATIVE FINANCIAL STATEMENTSpdf
- SNA 720 – THE AUDITOR'S RESPONSIBILITIES RELATING TO OTHER INFORMATIONpdf
- SNA 800 – SPECIAL CONSIDERATIONS—AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS (REVISED)pdf
- SNA 805 – SPECIAL CONSIDERATIONS—AUDITS OF SINGLE FINANCIAL STATEMENTS AND SPECIFIC ELEMENTS, ACCOUNTS OR ITEMS OF A FINANCIAL STATEMENT (REVISED)pdf
Standards of Ethics
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