#issai130a - Financial audit
Financial audit: The subject matter of a financial audit is the financial position, performance, cash flow or other elements which are recognised, measured and presented in financial statements. The subject matter information is the financial statements.
| INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100). |
| #tagcoding hashtag: #issai130a |
- This article in the ISSAI standards
- Also under #issai130 - Subject matter, criteria and subject matter information for each type of public-sector audit
- Aligned resources
- Comments
