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FUNDAMENTAL PRINCIPLES OF PUBLICSECTOR AUDITING: ISSAI 100 with article 36 amendment

May 16, 2023

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FUNDAMENTAL PRINCIPLES OF PUBLICSECTOR AUDITING: ISSAI 100 with article 36 amendment

Professional standards and guidelines are essential for the credibility, quality and professionalism of public-sector auditing. The International Standards of Supreme Audit Institutions (ISSAIs) developed by the International Organisation of Supreme Audit Institutions (INTOSAI) aim to promote independent and effective auditing by supreme audit institutions (SAIs).