ISA (UK) — International Standards on Auditing (UK)
ISA (UK) — International Standards on Auditing (UK) — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
Source: The International Standards on Auditing (UK), as adopted by the Financial Reporting Council, set the requirements for the audit of financial statements. ISA (UK) 200 establishes the overall objectives and the requirement to obtain reasonable assurance and exercise professional scepticism; ISA (UK) 240 sets the auditor's responsibilities relating to fraud; ISA (UK) 315 requires identifying and assessing the risks of material misstatement through understanding the entity; ISA (UK) 330 sets the auditor's responses to assessed risks; and ISA (UK) 700 governs forming an opinion and reporting on the financial statements. KYE Protocol™ governs whether an AI-generated audit working-paper, conclusion, or statement may PROCEED to a consequential action under a named auditor's authority, with the ISA (UK) responsibilities recorded before the action and replay-provable. KYE does not perform the audit, form the audit opinion, or judge whether the financial statements are correct. · License: The ISAs (UK) are issued by the Financial Reporting Council; KYE registry cites the standards for mapping purposes only.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Professional scepticism & reasonable assurance (ISA 200) | 1 | 0 | 1 | 0 | 0 | 50% |
| Fraud responsibilities (ISA 240) | 1 | 0 | 1 | 0 | 0 | 50% |
| Risk identification & assessment (ISA 315) | 1 | 0 | 1 | 0 | 0 | 50% |
| Forming the opinion & reporting (ISA 700) | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
isa-uk.isa200-professional-scepticism |
ISA (UK) 200: professional scepticism & reasonable assurance recorded before an AI-generated conclusion proceeds | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/25-EDGE-GOVERNANCE.md |
isa-uk.isa240-fraud-responsibilities |
ISA (UK) 240: fraud-risk screen recorded before an AI-generated audit-support entry proceeds | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
isa-uk.isa315-risk-assessment |
ISA (UK) 315: risk-of-material-misstatement assessment provenance-pinned | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
isa-uk.isa700-forming-opinion |
ISA (UK) 700: named-auditor authority & sign-off before the opinion is formed | designed | rule_packs: kye:rule-pack:accounting-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |