Audit manuals

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The audit fundamentals and perspectives of the National Audit Office are set out in audit-specific manuals, which also define the agency’s general audit principles and the good auditing practice. The manuals are based on the international ISSAI auditing standards adopted by the International Organisation of Supreme Audit Institutions (INTOSAI).

The audit manuals provide the basis for quality assurance at the National Audit Office. The National Audit Office’s operating units are responsible for the quality of their work and they maintain quality systems tailored to their needs.