tailieunhanh - Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits

The purpose of the audit visit is to verify and supplement the observations made of the HEI’s quality system based on the audit material. The goal is to make the visit an interactive event that supports the development of the institution’s operations. In addition to conducting interviews during the visit, the audit team examines any other material it may have requested from the institution. The visit lasts from three to five days. During the first day, the team interviews representatives of the institution’s management, teaching and other staff groups, students and external stakeholders. At this stage, the focus is on the quality system as a whole. During the other. | ISSAI 5440 The International Standards of Supreme Audit Institutions ISSAI are issued by the International Organization of Supreme Audit Institutions INTOSAI. For more information visit I N T O S A I Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits INTOSAI Professional Standards Committee PSCSECRETARIAT RlGSREVISIONEN LANDGREVEN 4 . Box 9009 1022 COPENhAGEN K DENMARk Tel. 45 3392 8400 Fax 45 3311 0415 E-mail iNFo@ I N T O S A I INTOSAI General Secretariat - RECHNUNGSHOF Austrian Court of Audit DAMPFSCHIFFSTRASSE 2 A-1033 VIENNA AUSTRIA Tel. 43 1 711 71 Fax 43 1 718 09 69 E-MAIL intosai@ WORLD WIDE WEB http INTOSAI Public Debt Committee Guidance for Conducting a Public Debt Audit -The Use of Substantive Tests in Financial Audits July 2007 INTOSAI s Public Debt Committee Page 3 of 41 Guidance on Substantive .