Özet:

The International High Audit Standards ISSAI, developed under the support of the Committee on Professional Standards and the Committee on Information Sharing, which operates under the roof of the International High Audit Institutions of INTOSAI, is the 20th of the INTOSAI in Johannesburg. It was approved by Congress. The Professional Standards Committee has conducted a comprehensive study on the creation of standards in the fields of financial audit, performance audit, conformity audit, internal control standards, accounting and reporting, accountability and accountability and quality control in audit. 35 ISSAIs and 2 Good Management Guidelines, which are the product of this study, have been presented to Congress and approved by Congress. Thus, INTOSAI members have a highly valuable, up-to-date and comprehensive range of international standards, guidelines and good practice documents on the public sector audit.