The Supreme Audit Office is obliged to apply the INTOSAI auditing standards and the standards of the International Federation of Accountants (IFAC) in its work.
Application of INTOSAI auditing standards and standards of the International Federation of Accountants (IFAC) in its work, the Supreme Audit Office has ensured, as prescribed by law, through the adoption of internal acts necessary for the application of the standards, namely:
- Methodology for financial audit number 01/0109-226/15 dated June 5, 2015, 01/0109-370/17 from 29.09.2017. and 01/0109-220/20 from 10.03.2020,
- Performance audit methodology number 01/0109-226 dated 06.05.2015. and 01/0109-270/20 from 8.5.2020.,
- Methodology for quality control number 01/0109-226/15 dated June 5, 2015, and 01/0109-172/20 from 13.02.2020.,
as well as other instructions, guidelines, and instructions.
