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Expert Group on Audit Quality

 
In December 2002, the Presidents of the Supreme Audit Institutions (SAIs) of the Central and Eastern European countries, Cyprus, Malta, Turkey and the European Court of Auditors agreed that it was advisable to explore the feasibility of preparing a comprehensive and detailed Guideline on Quality Audit for discussion among interested parties, including the Contact Committee. An Expert Group was asked to prepare such a guideline with the assistance from all interested SAIs and SIGMA.
 
In 2004 the Expert Group finalised the Guidelines and presented them to the Presidents of the SAIs of the Central and Eastern European countries, Cyprus, Malta, Turkey and the European Court of Auditors , as well as to the Contact Committee.
 
Moreover, the Expert Group created an Electronic Database on Audit Quality, which is accessible on the SAIs’ Intranet (CIRCA), and is updated at least every six months by the former members of the Expert Group. The Expert Group concluded its mandate in 2007.
 
For further information contact:
 
Mr Brian Vella, National Audit Office of Malta
(brian.vella@gov.mt)
 
Mr Jacek Mazur, Supreme Audit Office of Poland
(jacek.mazur@nik.gov.pl)
 
Related reports: 
12/10/2009

Guidelines on Audit Quality

The purpose of these Guidelines on Audit Quality is to assist Supreme Audit Institutions in ensuring the high quality of their work and the resulting products. The Guidelines contain four sections: 1. Background, key definitions, types of SAIs and audits to which the guidelines apply; 2. Quality control as the “hot review” of the audit process; 3. The characteristics of post-audit quality assurance; 4. Institutional measures to enhance quality, especially management of human resources, institutional risks and external relations. The annexes provide other information considered as potentially useful.
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View document Guidelines on Audit Quality English 489 KB


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