INTOSAI Presentation - IFAC
INTOSAI Presentation - IFAC
INTOSAI Presentation - IFAC
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<strong>INTOSAI</strong> Professional Standards Committee<br />
Are there differences between public<br />
auditing and private sector auditing?<br />
4<br />
14<br />
No difference - no need for special guidance for<br />
SAIs<br />
The auditing tasks are similar - special guidance<br />
for SAIs needed on institutional issues only<br />
61<br />
9<br />
Need for specific guidance on SAI institutional<br />
issues and certain aspects of auditing<br />
Almost no similarities betw een public and private<br />
sector auditing - public sector guidance on all<br />
aspects needed