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Audit Standards

 

Audit standards are the set of concepts, guidelines, procedures and methods based on which external public auditors establish  the overall examination stages and procedures allowing them to attain the set objectives.

 

The control, financial audit and performance audit specific activities are conducted based on the external public audit procedures, laid down in the Regulation on the organization and unfolding of the Court of Accounts specific activities, as well as on follow up of the resulting documents and in the own audit standards, detailed in audit manuals, drafted and approved by the Court of Accounts.

 

The own audit standards of the Court of Accounts are drafted in keeping with the generally accepted international audit standards.

 

Thus, the own audit standards of the Court of Accounts define the basic principles and set a unitary framework for the implementation of the procedures and methods used in the conduct of the external public audit, so as to ensure the activity quality. These are drafted based on the Audit Standards of the International Organization of Supreme Audit Institutions and of the International Federation of Accountants and aim at the enforcement of the best audit practices.