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INTOSAI Presentation - IFAC

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<strong>INTOSAI</strong> Professional Standards Committee<br />

Financial Audit Guidelines<br />

• <strong>INTOSAI</strong> is adopting the ISAs as ISSAIs<br />

– ISA + Practice Note (PN) = ISSAI<br />

– Practice Notes contains:<br />

• Statement of applicability in the public sector<br />

• Additional Guidance of relevance for audits in the<br />

public sector

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