The auditing standards comprise 17 thematic groups covering the most important stages and procedures related to NIK audit activities. They have been developed on the basis of the Polish law, 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 NIK.
Based on NIK auditing standards, methodology guidelines have been set providing detailed instructions on how to conduct an audit.
The place of NIK auditing standards in the hierarchy of documents related to audit activity
Website on International Standards of Supreme Audit Institutions (ISSAI): www.issai.org