Auditing standards of the NIK
The NIK auditing standards allow for maintaining the professional level of audits carried out by the NIK. They provide a platform for audit planning, audit performance and appraisal of audit results. They reflect the achievements of the NIK and have been modified on the basis of audit methodology solutions.
The auditing standards comprise 17 sets of issues that cover the most important stages and procedures of the NIK audit activities. They have been developed on the basis of Polish legal regulations, the INTOSAI Auditing Standards, the European Implementing Guidelines for the INTOSAI Auditing Standards, the Standards of the International Federation of Accountants (IFAC) and the long experience of the NIK.
On the basis of the NIK auditing standards, methodology guidelines have been developed providing detailed instructions for audit performance. The NIK auditing standards together with methodology guidelines make Auditor’s Manual (Podręcznik kontrolera).
International Standards of Supreme Audit Institutions (ISSAI): www.issai.org
Article informations:
Date of creation: 26 January 2010 12:17
Date of publication: 26 January 2010 12:17
Published by: Andrzej Gaładyk
Date of last change: 11 January 2011 09:08
Last modified by: Andrzej Gaładyk
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