Communication with auditees
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Communication with auditees
Page Content
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
Proposed task
(PAT)
Annual work programme
(AWP) is published on the ECA website, and can be referred to when communicating with auditees.
Preparation and detailed planning
of performance audits.
Task plan for compliance and financial audit
Task plan for performance audit
Task plan for reviews
Examination
Notifying
auditees of visits and meetings.
Auditee data collection
Audit interviews
Clearing in compliance and financial audit.
Clearing in performance audit.
Reporting
Adversarial procedure
for audits
Final consultation
for reviews
From draft report to discharge
Consultation with the main stakeholder
when drafting opinions.
Related documents
Standards
INTOSAI-P 1
INTOSAI-P 12
INTOSAI-P 20
ISSAI 100/43
ISSAI 2260
ISSAI 2265
ISSAI 300/29
ISSAI 3000/55-62
GUID 3910
GUID 3920
ISSAI 400/49
ISSAI 4000/26
Rules
Art 29, 35 ECA-RP
Art 1 ECA-IR
Principles
Resources
Planning
Examination
Reporting
Last Modified
: 14/06/2023 11:20
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