NIA - ES

NIA ES - 210 discusses the responsibilities of the auditor in agreeing the terms of the audit engagement with management and, where appropriate, with those charged with governance of the entity. (Click on the NIA to download)

NIA ES - 220 addresses the specific responsibility of the auditor in relation to the quality control procedures of an audit of financial statements. (Click NIA to download).

NIA ES - 230 deals with the responsibility of the auditor in preparing audit documentation for an audit of financial statements. (Click NIA to download).

NIA ES - 240 is the regulation on the responsibility of the auditor, in the audit of financial statements, regarding fraud. (Click NIA to download).

NIA ES - 250 is the one that contemplates the regulations on the responsibility of the auditor, considering the legal and regulatory provisions. (Click NIA to download).

NIA ES - 260 (Revised) is the one that touches the regulations on the responsibility of the auditor, to communicate with those responsible for the government. (Click NIA to download).

NIA ES - 265 is the one that deals with everything related to the regulations on the auditor's responsibility, to adequately communicate to those responsible for the entity's governance and management, the deficiencies in internal control that it has identified during the performance of the audit of the financial statements. (Click NIA to download).

NIA ES-300 is the standard on the auditor's responsibility to plan the audit of financial statements. This ISA is written in the context of recurring audits. Additional considerations in an initial audit engagement are listed separately. (Click NIA to download).

ISA ES - 315 is the regulation on the auditor's responsibility, to identify and assess the risks of material misstatement in the financial statements, by knowing the entity and its environment, including the entity's internal control. (Click NIA to download).

NIA ES - 320 is the regulation on the auditor's responsibility, applying the concept of relative importance in the planning and execution of an audit of financial statements. (Click NIA to download).

NIA ES - 330 is the regulation on the auditor's responsibility, in an audit of financial statements, to design and implement

NIA ES - 402 is the regulation on the responsibility of the user entity to obtain sufficient and adequate audit evidence when the user entity uses the services of one or more service organizations. (Click NIA to download). Specifically, it develops the way in which the auditor of the user entity applies ISA 3151 and ISA 3302 to obtain knowledge about said entity, including the internal control relevant to the audit, which is sufficient to identify and assess the risks of material misstatement, as well as to design and apply subsequent audit procedures that respond to said risks.

ISA - ES 450 is the regulation on the responsibility of the auditor, to evaluate the effect of the inaccuracies identified in the audit and, where appropriate, of the uncorrected inaccuracies in the financial statements. (Click NIA to download).

NIA ES - 500 is the regulation on the responsibility of the auditor, it explains what constitutes audit evidence in a

NIA ES - 501 is the standard on auditor responsibility. It addresses the specific considerations that the auditor has

ISA ES-505 is the standard on the auditor's responsibility for employment by the auditor of external confirmation procedures for obtaining audit evidence in accordance with the requirements of ISA 330.1 and ISA 500.2. It does not deal with inquiries into litigation and claims, which are covered in ISA 501.3.

NIA ES - 510 (Revised) is the regulation on the responsibility of the auditor, in relation to opening balances in an initial audit engagement. In addition to the amounts shown in the financial statements, the opening balances include issues whose existence at the beginning of the period must be disclosed, such as contingencies and commitments. When the financial statements contain comparative financial information, the requirements and guidance in ISA 710.1 also apply. ISA 3002 includes additional requirements and guidance on activities prior to the start of an initial audit.

NIA ES - 520 is the regulation on the auditor's responsibility to apply analytical procedures as substantive procedures. It also addresses the auditor's responsibility to apply, at a date close to the completion of the audit,

NIA ES - 530 is the regulation on the use of audit sampling in the performance of audit procedures.

ISA ES - 540 is the standard on the auditor 's responsibility, in relation to accounting estimates, including accounting estimates of fair value, and related information to disclose, when conducting an audit of financial statements. Specifically, it develops

NIA ES - 550 is the standard on the auditor 's responsibility, in relation to relationships and transactions with related parties in an audit of financial statements. Specifically, it develops the application of ISA 315.1, ISA 330.2 and ISA 240.3 in relation to the risks of material misstatement associated with relationships and transactions with related parties.

ISA ES - 560 is the standard for the auditor 's responsibility for post - closing events in an audit of financial statements.

ISA ES 570 (Revised) is the regulation on the responsibility of the auditor, in the audit of financial statements, in relation to

NIA ES - 580 is the regulation on the responsibility of the auditor, in an audit of financial statements, to obtain written statements from the management and, when appropriate, from those responsible for the governance of the entity.

The NIAS - ES are applicable to group audits, specifically it is the ISA ES - 600 that deals with the particular considerations applicable to group audits and, specifically, to those in which the component auditors participate.

ISA 610 is the standard on the external auditor's responsibility for the work of internal auditors when the external auditor has determined, in accordance with ISA 3151, that the internal audit function may be relevant to the audit. .

NIA ES - 620 is the regulation on the responsibility of the auditor, regarding the work of a person or organization in a field of specialization other than accounting or auditing, when such work is used to facilitate the auditor obtaining audit evidence. sufficient and adequate.

ISA ES - 700 (Revised) is the regulation on the responsibility of the auditor, to form an opinion on the financial statements.

NIA ES - 701 addresses the auditor 's responsibility to communicate key audit matters in the audit report. Its purpose is to address both the auditor's judgment in relation to what must be communicated in the audit report and the structure and content of said communication.

ISA ES - 705 (Revised) is the regulation on the auditor's responsibility to issue an appropriate report depending on the circumstances when,

NIA ES - 706 (Revised) is the regulation on the responsibility of the auditor, which deals with additional communications in the report of

NIA ES - 710 is the standard on the auditor's responsibility in relation to comparative information in an audit of

NIA ES - 720 (Revised) is the regulation on the auditor's responsibility with respect to other information included in documents that contain

The International Standards on Auditing (ISA) of the 100-700 series apply to the audit of