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PRINCIPLES FOR PUBLIC SECTOR AUDITING
The principles detailed below are fundamental to the conduct of an audit. An audit is a cumulative and iterative process but, for the purposes of presentation in this ISSAI the fundamental principles have been grouped into principles related to organisational requirements of the SAI, principles that the auditor should consider prior to commencement and at more than one point throughout the audit process (General principles) and those principles related to identified steps in the audit process itself.
Areas covered by the principles for public sector auditing
SAIs should establish and maintain appropriate procedures for ethics and quality control
A SAI should establish and maintain procedures for ethics and quality control on an organizational level to provide it with reasonable assurance that the SAI and its personnel comply with professional standards and applicable ethical, legal and regulatory requirements.
ISSAI 30 Code of Ethics and ISSAI 40 Quality Control for SAIs contain guidance in this regard which should be seen as reflecting minimum requirements. The existence of these procedures at SAI level is a prerequisite for applying or for developing national standards based on the Fundamental Auditing Principles.
