Communication with auditees

Communication with auditees

Communication with auditees

Clear, proportionate and timely communication helps build up mutual respect, trust, good cooperation and constructive working relations with auditees.
Financial audit Compliance audit Performance audit Review Opinion
Concept
Ref: 12.500

Principles

We communicate with our auditees in a clear, proportionate and timely manner to:
  • ensure that auditors and auditees understand matters related to the task and its context;
  • secure the cooperation of auditees and build up a constructive working relationship based on mutual respect and trust, while maintaining the auditor’s independence and objectivity;
  • obtain information relevant to the audit, notably to understand the audited entity and its environment, and identify appropriate sources of audit evidence;
  • provide auditees with the outcome of our work in a timely manner to help them improve management under their responsibility by taking action on our conclusions and recommendations; and through this
  • enhance the impact of our work.
We apply the ‘no surprises approach’ - comprehensive and open dialogue between us and our auditees - throughout the life of tasks. The aim is that nothing in the ECA’s draft reports should come as a surprise to the auditee, and nothing in the auditee’s draft replies should come as a surprise to the ECA. We respect a duty of
professional confidentiality
, and apply the ECA information classification policy and related guidelines when communicating to auditees and third parties.
We remain polite and respectful, use plain language in both spoken and written communication, and avoid jargon. Whenever possible we communicate in the language of the auditee or beneficiary of EU support. We document our communication with auditees.

Resources

Links to AWARE pages including detailed instructions and other resources and tools.

Planning

(AWP) is published on the ECA website, and can be referred to when communicating with auditees.
of performance audits.

Examination

Reporting

 
Last Modified: 14/06/2023 11:20   Tags: