Definitions

We required to comply as a minimum with the International Standards on Auditing (ISAs) published by the International Federation of Accountants (IFAC). We should where relevant also comply with any additional requirements of standards for their jurisdiction. Also we are required to follow the standards for the country that we are acting as auditor in.
Our audit Guidance has been developed to be fully compliant with the requirements of the ISAs. And the Guidance has been written to create a particular audit file.
The guidance document summarizes the:
1- Structure of the audit manual.
2- Structure of individual section of the audit manual.