Dr. Mahmoud Mohee Eldeen issued a ministerial decree no. 166 of 2008
regarding issuing the Egyptian Auditing Standards and Limited Reviews of
historical Financial Information which replaces the Egyptian Auditing
Standards that were issued in 2000. The standards issued according to
the ministerial decree were 38 standards. A general framework was
presented to complete the Egyptian Auditing Standards and to make it
constsitent with the International Auditing Standards.
The aim from issuing the Egyptian Auditing Standards and the Egyptian
Accounting Standards was to set fixed rules for dealing with accounting
applications processor and all the works that are related to auditing
and accounting.
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ESA 200
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Overall Objectives of the Independent Auditor and the Conduct of an
Audit in Accordance with International Standards on Auditing
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ESA 210
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Agreeing the Terms of Audit Engagements
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ESA 220
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Quality Control for an Audit of Financial Statements
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ESA 230
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Audit Documentation
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ESA 240
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The Auditor's Responsibilities Relating to Fraud in an Audit of
Financial Statements
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ESA 250
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Consideration of Laws and Regulations in an Audit of Financial
Statements
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ESA 260
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Communication with Those Charged with Governance
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ESA 300
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Planning an Audit of Financial Statements
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ESA 315
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Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment
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ESA 320
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Materiality in Planning and Performing an Audit
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ESA 330
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The Auditor's Responses to Assessed Risks
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ESA 402
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Audit Considerations Relating to an Entity Using a Service
Organization
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ESA 500
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Audit Evidence
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ESA 501
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Audit Evidence-Specific Considerations for Selected Items
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ESA 505
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External Confirmations
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ESA 510
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Initial Audit Engagements-Opening Balances
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ESA 520
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Analytical Procedures
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ESA 530
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Audit Sampling
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ESA 540
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Auditing Accounting Estimates, Including Fair Value Accounting
Estimates, and Related Disclosures
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ESA 545
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Reviewing and disclosing the fair value measurement
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ESA 550
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Related Parties
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ESA 560
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Subsequent Events
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ESA 570
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Going Concern
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ESA 580
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Written Representations
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ESA 600
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Special Considerations-Audits of Group Financial Statements
(Including the Work of Component Auditors)
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ESA 610
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Using the Work of Internal Auditors
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ESA 620
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Using the Work of an Auditor's Expert
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ESA 700
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Forming an Opinion and Reporting on Financial Statements
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ESA 701
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Some amendments to the auditor’s report
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ESA 710
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Comparative Information-Corresponding Figures and Comparative
Financial Statements
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ESA 720
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The Auditor's Responsibilities Relating to Other Information in
Documents Containing Audited Financial Statements
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ESA 800
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Special Considerations-Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks
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ESA 1005
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Egyptian guide no. 1005 - Special considerations in auditing small
enterprises
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ESA 2410
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Limited review of periodical financial statements of an institution
performed by its auditor
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ESA 3000
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Insuring tasks other than auditing and reviewing historical
financial information
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ESA 3400
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Insuring the potential financial information
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ESA 4400
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Tasks concerning agreed procedures related to financial information
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ESA 4410
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Tasks concerning the preparation of the Financial Statements
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