Financial audit
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Financial audit
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Financial audit
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The overall audit
objective of financial audit
is to provide reasonable assurance as to whether the financial statements or other forms of presentation of financial information are fairly and/or in all material respects presented in accordance with the applicable financial reporting and regulatory framework.
Based on the
legal requirements
, ECA's financial audits typically concern:
audits of the
reliability
of the accounts, which comprise the financial statements and the report(s) on implementation of the budget (
Statement of Assurance
), and
financial audits of selected topics, chosen on the basis of stakeholder interest, their priority or other.
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Last Modified
: 23/11/2021 15:22
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