GUID - 2900 - Guidance to the financial auditing standards

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Summary

GUID 2900 – Guidance to the financial auditing standards aims to support SAIs and auditors in implementing and using the financial auditing standards (ISSAI 2000-2899) by providing additional guidance in relation to the definitions, objectives, requirements and explanatory and further application material contained in the standards.

IFPP Category

INTOSAI Guidance

Evolution