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02/06/2020   The National Audit Office of Lithuania has submitted a summary report of external reviews of audits conducted by municipal control and audit services

The National Audit Office of Lithuania (NAOL) conducted an external review of the audits carried out by 9 municipal control and audit services, during which the audit quality control system developed by municipal control and audit services and the quality of the carried out audits were assessed. The summary report was submitted to the Seimas Committee on Audit.

The 2020-year external review assessed the audit quality control systems of municipal control and audit services of Birštonas, Druskininkai, Jurbarkas districts, Kaunas district, Kelmė district, Klaipėda city, Pasvalys district, Rietavas and Šilutė districts. To assess the quality of the audits carried out by these services, all financial audits of the 2018 sets of annual consolidated statements and one performance audit completed in 2019 (one in each of the two services) were selected.

In implementing the function established by the Law on National Audit Office, the NAOL annually carries out an external review of the audits carried out by municipal control and audit services. Each year, other municipal control and audit services shall be selected for review, at least once every 6 years, except cases when due to the objective reasons a review is not possible.

The summary of external review “Results of External Reviews Carried out in Municipal Control and Audit Services in 2020” is available here.

 

Responsible for the information Communication Division
Last updated on 7 July 2020

National Audit Office of Lithuania

Pamėnkalnio St 27, LT-01113 Vilnius, Phone: + 370 5 266 6793, + 370 5 266 6752, Email: nao@vkontrole.lt.