Professional Standards for Audit Work of the NTA
The Authority's Auditing Standards provide the framework for the design and implementation of its 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 institutions in European Union countries, to the extent that they meet the requirements and characteristics of the Greek public sector.
The objective is to provide general guidance to the Authority's Inspectors-Auditors, who are required to use their professional judgment and adapt the auditing standards to the requirements and specific characteristics of each audit assignment.