GUID - 2900 - Guidance to the financial auditing standards
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