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Аudit Аnnual Plan
l) FINANCIAL AUDIT PLAN FOR THE YEAR 2024 In accordance with the Law on Public Sector Audit of the Republic of Srpska (Articles 3 and 16), based on the proposal of the head of the Financial Audit Sector, and based on the estimated risk of materially significant errors and non-compliance, as well as the frequency of audits, […]
Financial audit
The financial audit includes the audit of financial statements and the audit of compliance, which means that the Supreme Audit Office when performing the financial audit in accordance with the adopted audit standards will: The financial audit is conducted in accordance with legal provisions and the relevant ISSAI financial audit standards 2200-2810 and ISSAI 4000 […]
Performance audit
The performance audit is an independent, objective, and reliable examination of the Government of the RS, government, and other institutions of the public sector, i.e. programs, activities, and processes under the jurisdiction of the Government of the RS and government institutions in terms of economy, efficiency and effectiveness. The principles of economy, efficiency, and effectiveness, […]
Audit standards
The International Framework for Professional Pronouncements (IFPP) consists of:
