Financial audit

[section]

[section-item]

[row]

[column 12]

[tabs color="%2328A86C"]

[tab title="Introduction" icon="simple-directions"]

The overall audit

[link new-window title="objective%20of%20financial%20audit" link="https%3A%2F%2Fwww.issai.org%2Fwp-content%2Fuploads%2F2020%2F12%2FISSAI-200-English.pdf%23page%3D8" icon="file-pdf-o" /]

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

[link new-window title="legal%20requirements" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D124" icon="external-link" /]

, 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 (
[link new-window title="Statement%20of%20Assurance" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FReporting%2FStatement-of-Assurance.aspx" /]
), and
financial audits of selected topics, chosen on the basis of stakeholder interest, their priority or other.

[tiles small color="%234eb6f4"]

[tile title="Concepts" link="%2Faware%2FFA%2FPages%2FConcepts" icon="ion-android-bulb" height="100px" width="100px"] [/tile]

[tile title="Planning" link="%2Faware%2FFA%2FPages%2FPlanning" icon="simple-calendar" height="100px" width="100px"] [/tile]

[tile title="Examination" link="%2Faware%2FFA%2FPages%2FExamination" icon="search" height="100px" width="100px"] [/tile]

[tile title="Reporting" link="%2Faware%2FFA%2FPages%2FReporting" icon="simple-note" height="100px" width="100px"] [/tile]

[/tiles]

[/tab]

[tab title="Pages" icon="ion-ios-list-outline"]

[index-audit-page audit_type="Financial%2Baudit" page_size="200" /]

[/tab]

[tab title="Resources" icon="simple-social-dropbox"]

[index-audit-documents table_class="page-index-row" library="Documents" audit_type="Financial%20audit" column_titles="Resource%2C%20Description%2C%20Document%20type%2C%20Applies%20to" /]

[/tab]

[/tabs]

[/column]

[/row]

[/section-item]

[/section]

Last Modified: 30/04/2025 11:15 Tags:

Financial audit // <![CDATA[ _spBodyOnLoadFunctionNames.push("setupPageDescriptionCallout"); // ]]>

Financial audit

Financial audit