Professional Standards for the Audit Work of the NTA

Details

The Authority's Professional Standards on Auditing provide the framework for the planning and implementation of the Authority's audit activity. They are based on the auditing standards adopted by internationally recognised bodies, such as the International Organisation of Supreme Audit Institutions (INTOSAI) and the International Institute of Internal Auditors (IIA Global) and incorporate the knowledge and experience gained in the application of these standards to public audit bodies of European Union countries, to the extent that they meet the requirements and characteristics of the Greek public sector.

The Authority's Inspectors-Auditors must apply the Professional Standards in the performance of their duties and use their professional judgement, adapting these Standards to the requirements and specific characteristics of each audit assignment.

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