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Introduction to the revised ISSAI 140 – Quality management for SAIs

| 13/02/2024

In December 2020, the IAASB issued a new suite of quality management standards (ISQM 1 and ISQM 2) replacing the previous ISQC 1 and revised its ISA 220 standard (quality management of an audit of financial statements). The changes emphasise that the auditor’s objective is about managing quality and associated procedures in a risk-based and …

Are you an expert on INTOSAI Pronouncements?

| 15/09/2021

How well do you know your ISSAIs? IFPP documents are the formal and authoritative announcements or declarations of the INTOSAI Community on public audit matters. The IFPP consists of: • INTOSAI-P: High level principles that specify the role of Supreme Audit Institutions in society and the prerequisites for their functioning • ISSAIs: Authoritative international Standards …