Управление на качеството на външния одит в публичния сектор – нов МСВОИ 140
External Audit Quality Management in the Public Sector – New IAS 140

Author(s): Toma Donchev
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Public Administration, Public Finances, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: quality management; SAI
Summary/Abstract: Quality management of audit directly affects the achievement of the objectives of the audit and of the Supreme Audit Institutions. The internationally accepted basis for quality management is ISSAI 140, adopted by INTOSAI, which was the subject of a comprehensive change that ended in 2023 and effective date to enter into force is 1.1.2025. The main change related to audit quality is adopted risk-based quality management approach compared to the prescriptive quality control approach until now. This report aims to present the main requirements and specifics of the risk-based approach to external audit quality management in the public sector.

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