| 
Non - Banking Financial
Markets

Content on this page requires a newer version of Adobe Flash Player.

Get Adobe Flash player

The req. of Tech. structure & info. security systems for hosting providers
Untitled Document

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.

Only Available in Arabic

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