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.