The audit reports of a Supreme Audit Institution may report the results of a single audit (for example an audit of the financial statements of an entity for a certain year) or the results of a number of audits (for example a report to Parliament on audits carried out by the SAI in a certain …
INTOSAI encourages all Supreme Audit Institutions to implement the ISSAIs in accordance with their national mandate and circumstances. [Congress declarations – especially the SA Declaration from 2010] The ISSAI 100 provides for the fundamental principles, which INTOSAI has defined as universally applicable professional standards. The auditing practices of all SAIs as well as any national …
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