Consideration of Laws and Regulations in an Audit of ... - ISSAI

ISSAI 1250INTOSAI Professional Standards CommitteeFinancial Audit subcommittee-SecretariatRiksrevisionen • 114 90 Stockholm • SwedenTel.:+46 5171 4000 • Fax:+46 5171 4111 • E-mail: projectsecretariat@riksrevisionen.seINTOSAI General Secretariat - RECHNUNGSHOF(Austrian Court of Audit)DAMPFSCHIFFSTRASSE 2A-1033 VIENNAAUSTRIATel: ++43 (1) 711 71Fax: ++43 (1) 718 09 69intosai@rechnungshof.gv.athttp://www.intosai.orgThis Financial Audit Guideline draws on International Standard on Auditing (ISA) 250 “Consideration ofLaws and Regulations in an Audit of Financial Statements” developed by the International Auditing andAssurance Standards Board (IAASB) and published by the International Federation of Accountants (IFAC).The ISA is included in this Guideline with the permission of IFAC.282 Consideration of Laws and Regulations in an Audit of Financial Statements