ISSAI - 100 - Fundamental Principles of Public-Sector Auditing

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ISSAI 100 sets out fundamental principles that can be used by all SAIs, regardless of their tasks and mandate.

ISSAI 100 presents a definition of public sector auditing and provides the essential concepts, elements and principles that apply to all public sector audits. It sets out the types and elements of public sector auditing as well as the principles that apply to public sector auditing, both the general principles related to an audit, and the principles related to the different phases of the audit process.

Elements of Public-sector auditing:
-the three parties (auditor, responsible party and intended users)
-subject matter, criteria and subject matter information
-types of engagement (attestation and direct reporting)
-confidence and assurance in public-sector auditing

Principles of Public-sector auditing
-organisational requirements
-General principles
*ethics and independence
*professional judgement, due care and scepticism
*quality control
*audit team mangament and skills
*audit risk
-Principles related to the audit process
*planning an audit
*conducting an audit
*reporting and follow-up

ISSAI 100 also defines the authority of the ISSAIs for the first time within the Framework and explains how the principles can be used to develop authoritative standards and how auditors can refer to them. Principles can be used to establish authoritative standards in three ways:
-as a basis on which SAIs can develop standards
-as a basis for the adoption of consistent national standards
-as a basis for adoption of the General Auditing Guidelines as standards.

IFPP Category

INTOSAI Standards


  • Endorsed as Basic Principles in Government Auditing in 2001
  • Revised and renamed Fundamental Principles of Public-Sector Auditing in 2013
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), editorial changes were made in 2019