Compliance of audit methodology with ISSAIs
Assessment of the level of compliance with the audit methodologies outlined in the SAI’s manuals/guidance with the requirements of the ISSAIs.
Financial audit manual
Yes
No
No data available / not assessed
| The SAI has adopted manuals that are in full accordance with ISSAIs 1000-1810, or other authoritative standards consistent with the principles in ISSAI 200 (2 points) | |
| The SAI has adopted manuals that are consistent with the principles in ISSAI 200 (1 point) | |
| None of the above (0 points) |
Compliance audit manual
Yes
No
No data available / not assessed
| The SAI has adopted manuals that are in full accordance with ISSAIs 4100 or 4200, or other authoritative standards consistent with the principles in ISSAI 400 (2 points) | |
| The SAI has adopted manuals that are consistent with the principles in ISSAI 400 (1 point) | |
| None of the above (0 points) |
Performance audit manual
Yes
No
No data available / not assessed
| The SAI has adopted manuals that are in full accordance with ISSAI 3000, or other authoritative standards consistent with the principles in ISSAI 300 (2 points) | |
| The SAI has adopted manuals that are consistent with the principles in ISSAI 300 (1 point) | |
| None of the above (0 points) |