I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit...

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ISSAI 40 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org I N T O S A I Quality Control for SAIs

Transcript of I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit...

Page 1: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect

ISSAI 40 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www.issai.org

I N T O S A I Quality Control for

SAIs

Page 2: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect

INTOSAI General Secretariat - RECHNUNGSHOF

(Austrian Court of Audit)

DAMPFSCHIFFSTRASSE 2

A-1033 VIENNA

AUSTRIA

Tel.: ++43 (1) 711 71 • Fax: ++43 (1) 718 09 69

E-MAIL: [email protected];

WORLD WIDE WEB: http://www.intosai.org

This ISSAI draws on the ISQC 1 developed by the International Auditing and Assurance Standards

Board (IAASB) and published by the International Federation of Accountants (IFAC) in December

2008. It is used with the permission of IFAC.

I N T O S A I

EXPERIENTIA MUTUA

OMNIBUS PRODEST

EXPERIENTIA MUTUA

OMNIBUS PRODEST

INTOSAI Professional Standards Committee

PSC-Secretariat

Rigsrevisionen • Landgreven 4 • P.O. Box 9009 • 1022 Copenhagen K • Denmark

Tel.:+45 3392 8400 • Fax:+45 3311 0415 •E-mail: [email protected]

Page 3: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 4: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 5: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 6: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 7: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 8: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 9: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 10: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
Page 11: I N T O S A I Quality Control for SAIs - VRIFBIH · ISSAI 4000 — 4999 (Compliance Audit Guidelines). [ISSAI 4100, section 5.2 and ISSAI 4200, section 5.2 provides guidance in respect
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