INTOSAI Presentation - IFAC

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<strong>INTOSAI</strong> Professional Standards Committee Are there differences between public auditing and private sector auditing? 4 14 No difference - no need for special guidance for SAIs The auditing tasks are similar - special guidance for SAIs needed on institutional issues only 61 9 Need for specific guidance on SAI institutional issues and certain aspects of auditing Almost no similarities betw een public and private sector auditing - public sector guidance on all aspects needed
<strong>INTOSAI</strong> Professional Standards Committee What PSC is striving for… Harmonize public sector audit internationally Recognizing, utilizing and building on standards issued by other standard setting bodies and developing supplementary guidancein areas where SAIs have special needs. Ensure clear and user-friendly guidance on the special role of SAI’s and public sector auditing Where the tasks are the same, the standards should be the same, where the tasks differ the standards should differ.
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INTOSAI Presentation - IFAC

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