The reason is that all these guidelines (excluding ISSAIs 1000 and 1003) are based on the IAASB’s International Standards of Auditing – the ISAs - and the ISAs are subject to copyright by IFAC.
Please consult ISSAI 1000 and the ISSAI website:
http://www.issai.org/
for further details on IFAC’s very strict
translation policy regarding the ISAs that are included in ISSAIs 1200-1810 and INTOSAI’s less strict translation policy regarding all the other ISSAIs/INTOSAI GOVs.
Translating the ISSAIs
Ensuring that the ISSAIs are available to SAIs in the best possible format is a priority for INTOSAI and the Professional Standards Committee.
SAIs are therefore welcome to translate the ISSAIs as long as they observe the rules concerning translation of ISSAIs and translation of ISAs and ISQC1.
Translation of ISSAIs
If you want to translate an ISSAI that does not include an ISA/ISQC1, please be sure to indicate the source of the auditing standard/guideline in the final translated document. The source should be displayed as follows:
Source:
INTOSAI Professional Standards Committee
PSC Secretariat
Rigsrevisionen (SAI of Denmark)
St. Kongensgade 45
DK-1022 Copenhagen K
DENMARK
INTOSAI General Secretariat
Rechnungshof
Dampfschiffstrasse 2
AT-1033 Vienna
AUSTRIA
INTOSAI Professional Standards Committee
PSC Secretariat
Rigsrevisionen (SAI of Denmark)
St. Kongensgade 45
DK-1022 Copenhagen K
DENMARK
INTOSAI General Secretariat
Rechnungshof
Dampfschiffstrasse 2
AT-1033 Vienna
AUSTRIA
Translation of ISAs and ISQC1
INTOSAI cooperates with the International Federation of Accountants (IFAC) to enable INTOSAI to draw upon IFAC's International Standards of Auditing (ISAs) and the International Standard on Quality Control (ISQC) 1 in the development of the International Standards for Supreme Audit Institutions (ISSAIs).
IFAC has entered into specific agreements with its designated translating bodies in regard to the translation of these standards.
How to obtain/purchase a copy of the translated ISAs/ISQC1
If a Supreme Audit Institution (SAI) wishes to obtain/purchase a copy of the complete text of the translated ISAs or ISQC1, it may do so by contacting IFAC's designated translating body in the particular country.
Reproduction and distribution of translated ISAs/ISQC1
If a SAI wishes to reproduce or distribute the complete text of the translated ISAs or the translated extracts from ISQC1, for example in an audit manual, guidelines, or as the basis for the SAI's own standards, the SAI must first contact the designated translating body.
The designated translating body would then need to obtain the appropriate sublicensing rights from IFAC. Once the necessary sublicensing rights have been granted by IFAC to the designated translating body, that translating body may enter into an appropriate agreement with the SAI for this purpose.
The designated translating body may choose to charge an amount for use of the translations in order to assist the translating body in recovering some of its translation costs.
Find more information on:
- policy statements and other relevant information: http://www.ifac.org/Translations/
- available translations: http://www.ifac.org/Translations/database.php
- further information may also be obtained from IFAC permissions@ifac.org or
- the relevant translating bodies.
Source: http://www.issai.org/translation-policy/
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