INTOSAI Presentation - IFAC
INTOSAI Presentation - IFAC
INTOSAI Presentation - IFAC
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<strong>INTOSAI</strong> Professional Standards Committee<br />
Financial Audit Guidelines<br />
• Examples of issues reflected in the<br />
Practice Notes<br />
– Broader Mandates;<br />
• Compliance with regulations<br />
• Regularity of transactions<br />
– Audit responsibilities set in Law or regulation;<br />
• No possibility to make agreements with management or<br />
TCWG<br />
– Materiality<br />
– Communications<br />
– Fraud and Corruption