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Polish
Completed
Niewiążące materiały wspierające związane z technologią: dokumentacja badania w przypadku korzystania z automatycznych narzędzi i technik w języku polskim
Non-Authoritative Support Material: Audit Documentation When Using Automated Tools and Techniques
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Translated by: Polish Chamber of Statutory Auditors
Published:
Translated by: Polish Chamber of Statutory Auditors
Japanese
Completed
【IAASB】継続企業に関するスタッフ・アラートについて
STAFF AUDIT PRACTICE ALERT: Going Concern in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19
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Translated by: Japanese Institute of Certified Public Accountants
Published:
Translated by: Japanese Institute of Certified Public Accountants
Japanese
Completed
国際公会計基準第４号「外国為替レート変動の影響」、国際公会計基準第５号「借入コスト」、国際公会計基準第９号「交換取引から生ずる収益」及び国際公会計基準第10号「超インフレ経済下における財務報告」
2019 Handbook of International Public Sector Accounting Pronouncements
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Translated by: Japanese Institute of Certified Public Accountants
Published:
Translated by: Japanese Institute of Certified Public Accountants
Spanish-Latin America
Completed
Alerta del personal de la práctica de auditoría: Empresa en funcionamiento
STAFF AUDIT PRACTICE ALERT: Going Concern in the Current Evolving Environment―Audit Considerations for the Impact of COVID-19
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Translated by: Instituto Mexicano de Contadores Públicos, A.C.
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Translated by: Instituto Mexicano de Contadores Públicos, A.C.
English
Small Business Continuity Checklist
How to Survive and Thrive Post COVID-19
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Translated by:
Published:
Translated by:
Romanian
Completed
Plan de acțiune pentru transformarea practicii
Practice Transformation Action Plan
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Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
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Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
French
Completed
Projet de Norme internationale d’audit 600 (révisée), Audits d’états financiers de groupe (y compris l’utilisation des travaux des auditeurs des composantes) – Considérations particulières
Proposed International Standard on Auditing 600 (Revised): Special Considerations -- Audits of Group Financial Statements (Including the Work of Component Auditors)
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Translated by: Chartered Professional Accountants of Canada
Published:
Translated by: Chartered Professional Accountants of Canada
Norwegian
Completed
ISA 315 (revidert 2019): Identifisering og vurdering av risikoene for vesentlig feilinformasjon
ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement
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Translated by: Den norske Revisorforening
Published:
Translated by: Den norske Revisorforening
Arabic
Completed
المعيار الدولي للخدمات ذات العلاقة (4400) (المعدل)
International Standard on Related Services (ISRS) 4400 (Revised)
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Translated by: The Saudi Organization for Chartered and Professional Accountants
Published:
Translated by: The Saudi Organization for Chartered and Professional Accountants
Romanian
Completed
Reglementare finală: Alinierea Părții 4B a Codului la ISAE 3000 (revizuit)
Final Pronouncement: Alignment of Part 4B of the Code to ISAE 3000 (Revised)
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Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
Published:
Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
Georgian
Completed
მცირე საწარმოს უწყვეტი ფუნქციონირების უზრუნველყოფის საკონ¬ტროლო კითხვარი _ როგორ გადავ¬რჩეთ და გავხდეთ წარმატებული კოვიდ-19-ის პანდემიის დასრულების შემდეგ
Small Business Continuity Checklist
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Translated by: Service for Accounting, Reporting and Auditing Supervision of Georgia (SARAS)
Published:
Translated by: Service for Accounting, Reporting and Auditing Supervision of Georgia (SARAS)
Russian
Completed
МЕЖДУНАРОДНЫЙ СТАНДАРТ АУДИТА 315 (ПЕРЕСМОТРЕННЫЙ 2019 г.) " ВЫЯВЛЕНИЕ И ОЦЕНКА РИСКОВ СУЩЕСТВЕННОГО ИСКАЖЕНИЯ"
ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement
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Translated by: National Organization for Financial Accounting and Reporting Standards
Published:
Translated by: National Organization for Financial Accounting and Reporting Standards
French
Completed
Norme ISA 540 (révisée) : diagrammes d’aide à la mise en œuvre
ISA 540 (Revised) Implementation Support: Flow Charts and Diagram
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Translated by: Chartered Professional Accountants of Canada
Published:
Translated by: Chartered Professional Accountants of Canada
Bulgarian
In Progress
Прилагане на МОС 540 - помощни материали
ISA 540 (REVISED) IMPLEMENTATION SUPPORT: AUDIT CLIENT BRIEFING
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Translated by: Institute of Certified Public Accountants of Bulgaria
Published:
Translated by: Institute of Certified Public Accountants of Bulgaria
French
Completed
Norme ISA 315 (révisée en 2019)
ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement
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Translated by: Chartered Professional Accountants of Canada
Published:
Translated by: Chartered Professional Accountants of Canada
Romanian
Completed
Raportul grupei de lucru pentru tehnologie din cadrul IESBA privind etapa 1
IESBA Technology Working Group's Phase 1 Report
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Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
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Translated by: Corpul Expertilor Contabili si Contabililor Autorizati din Romania
Spanish-Latin America
Completed
NIA 540 (Revisada): De Un Vistazo, Resumen, Visión general
ISA-540 Supporting Materials
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Translated by: Instituto Mexicano de Contadores Públicos, A.C.
Published:
Translated by: Instituto Mexicano de Contadores Públicos, A.C.
Romanian
Completed
Ghid de utilizare a Standardelor Internaţionale de Audit în auditarea întreprinderilor mici şi mijlocii
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities
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Translated by: Chamber of Financial Auditors of Romania
Published:
Translated by: Chamber of Financial Auditors of Romania
Bulgarian
In Progress
Прилагане на МОС 540 - помощни материали
ISA 540 (REVISED) IMPLEMENTATION SUPPORT: AUDIT CLIENT BRIEFING
Published:
Translated by: Institute of Certified Public Accountants of Bulgaria
Published:
Translated by: Institute of Certified Public Accountants of Bulgaria
Bulgarian
Completed
Прилагане на МОС 540 - помощни материали - диаграми
ISA 540 (Revised) Implementation Support: Flow Charts and Diagram
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Translated by: Institute of Certified Public Accountants of Bulgaria
Published:
Translated by: Institute of Certified Public Accountants of Bulgaria
Turkish
In Progress
Türkiye Denetim Standartları, 2018
2018 HANDBOOK OF THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS
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Translated by: Public Oversight, Accounting and Auditing Standards Authority
Published:
Translated by: Public Oversight, Accounting and Auditing Standards Authority
Turkish
In Progress
Türkiye Denetim Standartları, 2018
2018 HANDBOOK OF THE INTERNATIONAL CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS
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Translated by: Public Oversight, Accounting and Auditing Standards Authority
Published:
Translated by: Public Oversight, Accounting and Auditing Standards Authority
Polish
Completed
Analiza Kodeksu IESBA – Część 2: Założenia koncepcyjne–Krok 1: Identyfikacja zagrożeń
Exploring the IESBA Code Installment 2 - The Conceptual Framework, Step 1, Identifying Threats
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Translated by: Polish Chamber of Statutory Auditors
Published:
Translated by: Polish Chamber of Statutory Auditors
Polish
In Progress
Krajowe standardy wykonywania zawodu inne niż krajowe standardy badania, 2018
2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
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Translated by: Polish Chamber of Statutory Auditors
Published:
Translated by: Polish Chamber of Statutory Auditors
Spanish-Spain
Completed
NIA 315 (Revisada 2019), Identificación y valoración del riesgo de incorrección material y modificaciones de concordancia y consecuentes
ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement
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Translated by: Instituto de Censores Jurados de Cuentas de España
Published:
Translated by: Instituto de Censores Jurados de Cuentas de España