1. Risk assessment of material misstatements,
2. Materiality in Planning and Performing an Audit,
3. Audit Sampling, and
4. Forming an Opinion and Reporting on Financial Statements.
During a two-day event, which will be attended by representatives of European Court of Auditors and SIGMA, practical consequences of implementation of relevant INTOSAI (International Organization of Supreme Audit Institutions) guidelines will be reviewed, and/or ISSAI guidelines (International Standard of Supreme Audit Institutions), along with specific proposals for improvement of audit standards, as well as promotion of further cooperation on issues of mutual interest.
Workshop on audit of annual statements of accounts of the budget and consolidated financial statements is the first activity after the Istanbul meeting, where the heads of supreme audit institutions of EU member states and potential member states met to adopt a decision on mutual goals of their institutions during the preparatory work to become supreme audit institutions of the EU member states. Goals have been adopted in the form of Istanbul Agreement.
Workshop is organized by the State Audit Institution with support of OECD/SIGMA and Joint working Group of Audit Activities.
The Program of the workshop can be downloaded here.