ISSAI 3000 The auditor shall

21 Comply with the SAI’s procedures for independence and ethics

23 Take care to remain independent
25 Identify intended users and responsible parties
29 Identify subject matter

32 Communicate assurance
35 Set objective(s)
36 Elaborate objective in sufficient detail
37 Ensure objective are thematically related

40 Choose approach
45 Establish criteria
49 Discuss criteria with audited entity

52 Manage risk
55 Maintain communication with audited entity
59 Ensure that communication does not compromise independence

61 Communicate the standards followed

63 Ensure that team has professional competence
66 The work of staff is supervised
68 Exercise professional judgment and skepticism

73 Assess the risk of fraud

75 Maintain high standard of professional behavior
77 Willing to innovate throughout the audit process
79 Establish and maintain system to safeguard quality

83 Consider materiality at all stages

89 Select topic through strategic planning

90 Select topics that are significant and auditable

91 Conduct the process of selecting topic with the aim of maximizing the
expected impact
96 Plan the audit in a manner that contributes high-quality audit
98 Acquire substantive and methodological knowledge during planning

101 During planning, design procedures

104 Submit audit plan to supervisor and management for approval
106 Obtain sufficient and appropriate evidence

112 Analyze the collected information

116 Provide audit reports that are comprehensive, convincing, timely, reader-
friendly and balanced (CCTRB)

122 Identify criteria and sources in the report

124 Ensure that findings clearly conclude against objectives
126 Provide constructive recommendations
129 Give the audited entity opportunity to comment
130 Record the examination of audited entity’s comments in working paper
133 Make audit report widely accessible
136 Follow-up on previous findings and recommendations
139 Focus the follow-up on whether the audited entity addressed the problems