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INTERNATIONAL EVENTS IN LITHUANIA



ETC SEMINAR ON FINANCIAL AUDIT STANDARDS

Vilnius, Lithuania

2-3 October 2008

PRESENTATIONS

Eduardo Ruiz Garcia Planning Audit on Financial Statements International Standard on Auditing 300
Andy Harkness Assessment of Judgmental (Non-statistical) Audit Findings
Kelly Ånerud Compliance Audit related to the Audit of Financial Statements
Kelly Ånerud Risk Assessment - Practical application of the INTOSAI Financial Audit Guidelines
Kelly Ånerud Development and Convergence of Auditing Standards and Methodology

Draft Compliance Audit Guidelines

Compliance Audit Guidelines.General Introduction
Compliance Audit Guidelines. For Audits Performed Separately from the Audit of Financial Statements
Compliance Audit Guidelines. Compliance Audit Related to the Audit of Financial Statements
Identifying and Assessing the Risks of Material Misstatement Through Under-standing the Entity and Its Environment
Financial Audit Guideline – The Auditor’s Responses to Assessed Risks
Discussion Group Exercise results
Final Summary Report
  National Audit Office of the Republic of Lithuania
Pamënkalnio str. 27, LT-01113 Vilnius
Tel. (370-5)266 67 58, 266 67 08, fax. (370-5)266 67 61, 266 67 08
E-mail nao@vkontrole.lt