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magazine
ALRAQABA
10. Standard no.
(1800)
Special Considerations – Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks.
11. Standard no.
(1805)
Special Considerations - Audits of Single Financial Statements and
Specific Elements, Accounts or Items of a Financial Statement.
12. Standard no.
(3000)
Standards and guidelines for performance auditing based on
INTOSAI’s Auditing Standards and practical experience.
13. Standard no.
(3100)
Performance Audit Guidelines: Key Principles.
14. Standard no.
(4000)
Compliance Audit Guidelines – General Introduction.
15. Standard no.
(5000)
Principles for Best Audit Arrangements for International
Institutions.
16. Standard no.
(5110)
Guidance on Conducting Audit Activities with an Environmental
Perspective.
17. Standard no.
(5120)
Environmental Audit and Regularity Auditing.
18. Standard no.
(5130)
Sustainable Development: The Role of Supreme Audit Institutions.
19. Standard no.
(5140)
How SAIs may co-operate on the audit of international
environmental accords.
20. Standard no.
(5600)
Guideline on Voluntary Peer Review.
III. (4) Standards were cancelled , which are as follows:
1.
Standard no.
(1000)
INTOSAI General Auditing Guiltiness for Financial Auditing .
2.
Standard no.
(4100)
Compliance Audit Guidelines – Independent Compliance Audits
Related to the Audit of Financial Statements.
3.
Standard no.
(4200)
Compliance Audit Guidelines - Compliance Audit Related to the
Audit of Financial Statements
4.
Standard no.
(5010)
Guidance for Supreme Audit Institutions (SAIs) in Auditing
International Organizations.
It is worth noting that the Supreme Audit Insti-
tutions Performance Measurement Framework
(SAI PMF) was approved at the INCOSAI 2016.
The INTOSAI working group on the value and
benefits of SAIs prepared the said framework. It
includes a number of (25) indicators to evaluate
the SAI`s performance , starting from indepen-
dency , quality , financial Auditing standards ,
performance , compliance , human resources
evaluation , training and communication with
the related parties /Stakeholders
■
References:
1) Al - Zamanan, Saud. "The Role of Accounting Standards and Government Auditing in the Development of Financial Reports Applied
to the State of Kuwait", PhD Thesis, Mansoura University, Egypt, March 2017.
2) Al-Hourani, Radwan. "Monitoring Performance of the Central Auditing and Auditing Organization in Yemen and its Compliance with
International Auditing Standards of INTOSAI", Journal of Administrative and Economic Sciences, University of Aden, 3rd Issue, 2009,
pp. 237-244.
3) INTOSAI, Abu Dhabi Declaration, December 2016.
4)
Financial & Audit Standards
