Financial Audit Guidelines

An INTOSAI guideline consists of a Practice Note and the International Standard on Auditing (ISA) it refers to, or of a newly written INTOSAI specific guideline and a general guidance on public sector issues.

The task of the Subcommittee is to produce proposals for guidance on public sector auditing which includes Practice Notes to ISAs, and other necessary documents that together will form the INTOSAI Financial Audit Guidelines. The Introduction to the Financial Audit Guidelines explains the unique character of audits in the public sector, and creates a structure for linking each guideline to the relevant part of the INTOSAI Fundamental Principles (ISSAI 100-400).

All guidance issued by the Subcommittee will be displayed on the Subcommittee website as well as on the ISSAI website.

(24-01-2011)