TAILIEUCHUNG - Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union

This version includes some minor revisions made by the Expert Group in June 2004, based on comments received following the Riga Meeting, and revisions to the annexes describing the relevant IFAC Auditing Standards, based on the finalisation of these Standards. The amended version was sent to EU SAIs and discussed at the Liaison Officers Meeting on 4-5 October. In conclusion, the Contact Committee of Heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors, during the Meeting on 6-7 December 2004 in Luxembourg, took. | Version 29 October 2004 Guidelines on Audit Quality Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union Luxembourg 6 - 7 December 2004 version 29 October 2004 Preface In December 2002 the Presidents of the Supreme Audit Institutions SAIs of the Central and Eastern European countries Cyprus Malta Turkey and the European Court of Auditors at their meeting in Bucharest adopted a resolution that included the following statement In view of the importance of the theme and increased awareness by an SAI on quality control and post-audit review it is advisable to explore the feasibility of preparing a comprehensive and detailed Guideline based on the European Implementing Guidelines for the INTOSAI Auditing Standards in particular on Guideline No. 51 Quality Assurance for discussion among interested parties including the Contact Committee of the SAIs of EU Member States. The Presidents ask the present rapporteurs Liaison Officers of SAI s of Hungary Malta and Poland and other interested parties to consider preparing such a guideline with the assistance from all interested SAIs and from SIGMA The Expert Group comprised the Liaison Officers of the SAI s of Hungary Janos Revesz Malta Brian Vella and Poland Jacek Mazur with additional and special assistance from the Cour des comptes of France Anne-Marie Boutin and Christophe Perron and SIGMA Nick Treen and Harry Havens and with appreciated contributions from other SIGMA staff and experts Bo Sandberg Joop Vrolijk and Jens Piontek . The Guidelines have been prepared in response to the above resolution. The Presidents of the Supreme Audit Institutions of the Central and Eastern European Countries Cyprus Malta Turkey and the European Court of Auditors meeting in Riga Latvia on 31 March and 1 April 2004 have taken note and discussed the Guidelines. They recommended that Supreme Audit Institutions should consider in the light of their own national circumstances the Guidelines on .

• Kế toán - Kiểm toán
• Forms of ownership
• Regulation of foreign
• Investing in Australian
• diligence process
• Title insurance
• Closing and registration
• Entrepreneurship management
• Pattern of entrepreneurship management
• Ownership questions
• Legal issues