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Application of international auditing standards (ISA and ISSAI) to increase efficiency and effectiveness of external public sector auditing

Application of international auditing standards (ISA and ISSAI) to increase efficiency and effectiveness of external public sector auditing

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Application of international auditing standards (ISA and ISSAI) to increase efficiency and effectiveness of external public sector auditing


Dr Dusko Snjegota, Auditor General of the Supreme Office for Republika Srpska Public Sector Auditing
Application of international auditing standards (ISA and ISSAI) to increase efficiency and effectiveness of external public sector auditing


Dr Dusko Snjegota, Auditor General of the Supreme Office for Republika Srpska Public Sector Auditing

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08/28/2013

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Dr 
Duško Šnjegota
,
Auditor General of the Supreme Office for Republika Srpska Public Sector Auditing
The author’s views expressed in this
presentation do not necessarily reflect the views of the United States Agency for International Development or the United StatesGovernment.
 
Application of international auditingstandards (ISA and ISSAI) to increaseefficiency and effectiveness of external public sector auditing
 
Partnership for Advancing Reforms in the Economy (PARE)
Law on Public Sector Auditing of RepublikaSrpska (RS), 2005
 Auditor General and his deputy are responsible toensure that the functions of the SAI are performedindependently, impartially, and in accordance withINTOSAI auditing standards, IFAC-auditingstandards, and standards of Republika Srpska;
 According to the Law on Accounting and Auditing of Republika Srpska, the international auditingstandards (ISA) are applied in Republika Srpska.
 
What international accounting and auditingstandards are applied in Republika Srpska?
INTOSAI auditing standards
International auditing standards (ISA)
International public sector accounting standards (IPSAS)
International accounting standards (IAS)
International financial reporting standards (IFRS)
International financial reporting standards for SMEs(IFRS for SMEs)
Partnership for Advancing Reforms in the Economy (PARE)

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