TAILIEUCHUNG - ACHIEVING AUDIT QUALITY: Good Practices in Managing Quality within SAIs

While the basic elements of audit task plans are likely to be similar, the actual contents will differ widely depending on the type of audit (regularity or performance), the audit objective(s) and the auditee. Substantial differences will be found even with similar types of audit. For example, in an audit to give an opinion on the financial statements of an entity that is believed to have reasonably good accounting systems, the methodology is likely to emphasise testing the systems and examining the adequacy of the management controls. If the accounting systems are computerised,. | ACHIEVING AUDIT QUALITY Good Practices in Managing Quality within SAIs FOREWORD About EUROSAI EUROSAI European Organisation of Supreme Audit Institutions is one of the Regional Working Groups of the International Organisation of Supreme Audit Institutions INTOSAI . EUROSAI was established in 1990 with 30 members. Membership currently stands at 50 SAIs the SAIs of 49 states and the European Court of Auditors . From its very beginning EUROSAI has been active in organising fruitful and mutually beneficial cooperation in the field of public audit. The objectives of the EUROSAI as defined in Article 1 of its statutes include to promote professional co-operation among SAI members encourage the exchange of information and documentation advance the study of public sector audit stimulate the creating of University Professorships in this subject and work towards the harmonisation of terminology in the field of public audit. About the Document This document has been prepared by a EUROSAI working group which was given a mandate by the VII EUROSAI Congress to look at ways of helping Supreme Audit Institutions to be more effective in achieving high quality audits through the selection and communication of proven good practices. The document is intended only as a guide for those running SAIs and not as being binding. The working group was established in 2008 and is led by the State Audit Office of Hungary. Its members include experts from the Supreme Audit Institutions of Denmark Malta Poland and the Russian Federation as well as from the European Court of Auditors. The group would like to thank the following organisations for their support the EUROSAI Secretariat all EUROSAI member SAIs as well as the SAIs of Australia Canada India New Zealand and USA. This document is also available on the internet at http . In addition the working group intends to establish a good practices database to ensure that SAI experts concerned with quality management can have on-line .

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