Consolidating and aligning the audit of public debt with ISSAI 100

Summary

Working title: GUID on the Audit of Public Debt (PD)

The project aims at developing a new GUID applying the fundamental auditing principles in ISSAI 100 in the conduct of Financial, Performance, and Compliance Audits of Public Debt.

IFPP Category

INTOSAI Guidance

Evolution

  • Project Proposal
  • Preparing Exposure Draft
  • Open for comments
  • Analysing Comments
  • Preparing Endorsement Version
  • Endorsement Version

Project proposal

Document
Project proposal Download

Exposure Draft

Document Comments Received Action
Exposure draft 0 Comments are closed
GUID 5250 Guidance on the Audit of Public Debt – Exposure Draft Download
GUID 5250 Guidance on the Audit of Public Debt – Explanatory Memorandum Download
GUID 5250 Guidance on the Audit of Public Debt – Appendix 1 Debt Indicators Download
GUID 5250 Guidance on the Audit of Public Debt - Appendix 2 Practical Examples and SAI experiences Download
GUID 5250 Guidance on the Audit of Public Debt - Consolidated comments 03/10/2019 Download
GUID 5250 Disposition Table Download

Endorsement Version

Document
GUID 5250 Endorsement Version Download

Actions

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