ქართული (Georgian)English(United Kingdom)

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Professional Information

Absence of the Georgian translation of International Standards on Auditing (ISA) was due to an objective reality since: firstly, audit companies, which are knowledgeable and use methods set out in ISA are very few and secondly, they are not interested to share their experience with others as they consider the methods and techniques of applying the ISA as their commercial secret.

In order to fill in this gap the GAIAA prepared and published the present manual at the assistance from IFAC’s regional organization  Eurasian Council of Certified Accountants and Auditors (ECCAA)(http://www.eccaa.org/eng/) and global network for auditing MGI (Midznell group interational, www.mgiworld.com).

Besides general information on conducing audits the manual consists of forms, questionnaires and samples of work papers, which are to be used by audit companies (by an auditor) according to ISA when conducing an audit. Based on specific examples, all key issues of conducing audits in observance of ISA are discussed in the manual.

The manual can be purchase in GAIAA. Contact us.

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