Professional standards and guidance

Professional standards and guidance provide a set of requirements or standards that all members of the profession should follow. In the INTOSAI context, the INTOSAI Framework for Professional Pronouncements underpin the public sector audit profession and enable SAIs’ to fulfil their role and mandate with quality and consistency.

Auditing the response to the COVID-19 pandemic: Criteria for audit judgement

Competency framework for public sector audit pr ofessionals at Supreme Audit Institutions

Developing Pathways forthe Professional Development ofAuditors in a Supreme Audit Institution (SAI)

2018 Strengthening SAIs ENG

Increase Use and Impact of Audit Reports ENG

Occasional paper produced October 2020: The Future-Relevant Value-Adding Auditor

NEWS for Professional standards and guidance

CAPA issues report on impacts and challenges of COVID-19

CAPA issues report on impacts and challenges of COVID-19

In June the Confederation of Asian and Pacific Accountants (CAPA) issued a report based on a survey of its members (PAOs - professional accountancy organisations) in or with an interest in the Asia-Pacific. While the report is focussed on the impacts and challenges of...