The newly published Polish version of the Fundamental Auditing Principles has been made available to NIK staff, as well as to the Office of the Polish Parliament, numerous public administration bodies and libraries. In this way, they will be widely accessible to both auditors and auditees.
The Fundamental Auditing Principles in the Polish language were a long awaited document. These third-level pronouncements of the International Standards of Supreme Audit Institutions - ISSAI, adopted in 2013 at the XXI INTOSAI Congress, are of vital importance to the community of auditors and audited entities alike.
ISSAI 100 - Fundamental Principles of Public Sector Auditing presents a definition of public sector auditing and provides the essential concepts, elements and principles that apply to all public sector audits irrespective of their form or context, and irrespective of the tasks and mandates of individual SAIs. ISSAIs 200, 300 and 400 build on and further develop the principles set out in ISSAI 100, in the context of financial, performance and compliance auditing respectively.
‘When we decided to translate the latest versions of ISSAIs 100-400, our intention was to allow for their widest implementation possible in the NIK auditing practice, as well as to popularize the standards among the community of auditors. We also believe that it is important for the auditees to get acquainted with the standards,’ said President of NIK Krzysztof Kwiatkowski, ensuring that these are very faithful translations, with only few modifications that were necessary to adjust the provisions of the ISSAIs to the Polish conditions. President of NIK also hopes that the publication of the Fundamental Auditing Principles in Polish will add to better understanding of INTOSAI pronouncements in the country.
