ISSAIs in Action

Implementing the ISSAIs

What does a reference to the ISSAIs mean?

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 year). ISSAI 100 defines that audit reports may refer to the ISSAIs in the following way: … We conduct... Read more...

Different ways of implementing the ISSAIs

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 standa... Read more...