ETC SEMINAR ON FINANCIAL AUDIT STANDARDS

Vilnius, Lithuania

2-3 October 2008

The National Audit Office of Lithuania was honoured to organise an international seminar on „Financial Audit Standards“ designed for EUROSAI member SAIs. The seminar which was held in Vilnius on October 2-3, 2008 focused on the following specific aspects of the application of financial audit standards in practice.
1. Planning Financial Audit (ISA 300).
2. Risk Assessment and its practical application (ISAs 315 & 330).
3. Assessment of judgmental (non-statistical) audit findings.
4. Content of an opinion on financial statements (ISA 700+).
5. The incorporation of the audit of compliance with regulations into the audit of financial statements (linked to ISA 250).
The seminar gave the opportunity to a number of experts from SAIs, the ECA and IFAC dealing with the above-mentioned issues in their audit work on a regular basis to actively contribute to the success of the seminar through presentations and participation in groups.

Programme

Presentations

Photos