Current Auditing Standards

The standards below are effective for audits of financial statements for periods commencing on or after 15 December 2019 (unless otherwise stated). Follow this link for Standards applicable for earlier periods.

The ISAs (UK) that have been updated in May 2022 incorporate conforming amendments made as a result of the revision of ISA (UK) 315 (Revised July 2020). These amendments become effective at the same time as ISA (UK) 315 (Revised July 2020) i.e. for audits of financial statements for periods beginning on or after 15 December 2021.
 
Auditing standards for audits of financial statements include objectives for the auditor, together with requirements and related application and other explanatory material.
 
The International Standards on Auditing (UK) (ISAs (UK)) and International Standard on Quality Control (UK) (ISQC (UK)) are based on the International Standards on Auditing (ISAs) and International Standard on Quality Control (ISQC) of the same titles that have been issued by the International Auditing and Assurance Standards Board (IAASB), published by the International Federation of Accountants (IFAC), and are used with the permission of IFAC.

Glossary of Terms - Ethics and Auditing (Updated December 2019) (PDF)

Scope and Authority of Audit and Assurance pronouncements  (June 2016) (PDF)

 
ISQC (UK) 1 (Revised November 2019) (Updated May 2022) (PDF) 
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and other Assurance and Related Services Engagements
Effective for engagements relating to financial periods commencing on or after 15 December 2019

ISQM (UK) 1 (Issued July 2021) (PDF)
Quality Management For Firms That Perform Audits Or Reviews Of Financial Statements, Or Other Assurance Or Related Services Engagements
Effective as of 15 December 2022

ISQM (UK) 2 (Issued July 2021) (PDF)
Engagement Quality Reviews
Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022

ISA (UK) 200 (Revised June 2016) (Updated May 2022) (PDF)
Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK)

ISA (UK) 210 (Revised June 2016) (Updated May 2022) (PDF)
Agreeing the Terms of Audit Engagements

ISA (UK) 220 (Revised June 2016) (Updated May 2022) (PDF)
Quality Control for an Audit of Financial Statements
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 220 (Revised July 2021) (PDF)
Quality Management for an Audit of Financial Statements
Effective for audits of financial statements for periods commencing on or after 15 December 2022

ISA (UK) 230 (Revised June 2016) (Updated May 2022) (PDF)
Audit Documentation

ISA (UK) 240 (Revised June 2016) (Updated January 2020) (PDF)
The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

ISA (UK) 240 (Revised May 2021) (Updated May 2022) (PDF)
The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
Effective for audits of financial statements for periods commencing on or after 15 December 2021, early adoption permitted.

ISA (UK) 250 Section A (Revised Novemer 2019) (Updated May 2022) (PDF)
Section A – Consideration of Laws and Regulations in an Audit of Financial Statements
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 250 Section B (Revised November 2019) (PDF)
Section B – The Auditor’s Statutory Right and Duty to Report to Regulators of Public Interest Entities and Regulators of Other Entities in the Financial Sector
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 260 (Revised November 2019) (Updated May 2022) (PDF)
Communication With Those Charged With Governance
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 265 (Updated May 2022) (PDF)
Communicating Deficiencies in Internal Control to Those Charged With Governance and Management

ISA (UK) 300 (Revised June 2016) (Updated May 2022) (PDF)
Planning an Audit of Financial Statements

ISA (UK) 315 (Revised June 2016) (PDF)
Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment

ISA (UK) 315 (Revised July 2020) (PDF)
Identifying and Assessing the Risks of Material Misstatement 
Effective for audits of financial statements for periods beginning on or after 15 December 2021, early adoption permitted.

ISA (UK) 320 (Revised June 2016) (Updated May 2022) (PDF)
Materiality in Planning and Performing an Audit

ISA (UK) 330 (Revised July 2017) (Updated May 2022) (PDF)
The Auditor’s Responses to Assessed Risks
Effective for audits of financial statements for periods commencing on or after 15 December 2017

ISA (UK) 402 (Updated May 2022) (PDF)
Audit Considerations Relating to an Entity Using a Service Organization

ISA (UK) 450 (Revised June 2016) (Updated May 2022) (PDF)
Evaluation of Misstatements Identified During the Audit

ISA (UK) 500 (Updated May 2022) (PDF)
Audit Evidence

ISA (UK) 501 (Updated May 2022) (PDF)
Audit Evidence – Specific Considerations for Selected Items

ISA (UK) 505 (Updated May 2022) (PDF)
External Confirmations

ISA (UK) 510 (Revised June 2016) (PDF)
Initial Audit Engagements – Opening Balances

ISA (UK) 520 (Updated May 2022) (PDF)
Analytical Procedures

ISA (UK) 530 (Updated May 2022) (PDF)
Audit Sampling

ISA (UK) 540 (Revised December 2018) (Updated May 2022) (PDF)
Auditing Accounting Estimates and Related Disclosures
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 550 (Updated May 2022) (PDF)
Related Parties

ISA (UK) 560 (PDF)
Subsequent Events

ISA (UK) 570 (Revised September 2019) (Updated May 2022) (PDF)
Going Concern
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 580 (Updated May 2022) (PDF)
Written Representations

ISA (UK) 600 (Revised November 2019) (Updated May 2022) (PDF)
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 610 (Revised June 2013) (Updated May 2022) (PDF)
Using the Work of Internal Auditors

ISA (UK) 620 (Revised November 2019) (Updated May 2022) (PDF)
Using the Work of an Auditor’s Expert
Effective for audits of financial statements for periods commencing on or after 15 December 2019

​ISA (UK) 700 (Revised November 2019) (Updated May 2022) (PDF)
Forming an Opinion and Reporting on Financial Statements
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 701 (Revised November 2019) (Updated May 2022) (PDF)
Communicating Key Audit Matters in the Independent Auditor’s Report
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 705 (Revised June 2016) (PDF)
Modifications to the Opinion in the Independent Auditor’s Report

ISA (UK) 706 (Revised June 2016) (PDF)
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

ISA (UK) 710 (Updated May 2022) (PDF)
Comparative Information – Corresponding Figures and Comparative Financial Statements

ISA (UK) 720 (Revised November 2019) (Updated May 2022) (PDF)
The Auditor’s Responsibilities Relating to Other Information
Effective for audits of financial statements for periods commencing on or after 15 December 2019

ISA (UK) 800 (PDF)
Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
Effective for audits of financial statements for periods commencing on or after 1 January 2017

ISA (UK) 805 (PDF)
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
Effective for audits of single financial statements or of specific elements, accounts or items for periods commencing on or after 1 January 2017