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Central Concepts for Performance Auditing
The guideline outlines a common understanding of what defines high quality work in performance auditing.
Performance
The Performance Auditing Process
GUID 3920 is intended to help the auditor interpret the requirements set out in ISSAI 3000, and provide advice to the auditor on how to fulfil these requirements and how to apply professional judgment.
Activities with an Environmental Perspective
The purpose of this guide is to provide SAIs with a basis for understanding the nature of environmental auditing as it has so far developed in the governmental sphere.
