#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
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