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

[section separator="true"]

[section-item 9]

[row]

[column 12]

[toc-this]

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
[link title="conclusions" link="%2Faware%2FPA%2FPages%2FReporting%2FConclusions.aspx" /]
and
[link title="recommendations" link="%2Faware%2FGAP%2FPages%2FRecommendations.aspx" /]
; 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

[a-glossary term="Professional%20confidentiality"]professional confidentiality[/a-glossary]

, and apply the ECA

[link new-window title="information%20classification%20policy" link="https%3A%2F%2Fwww.eca.europa.eu%2FDocuments%2FInformation_Classification_Policy_EN.pdf" icon="external-link" /]

and related guidelines when communicating to auditees and

[link new-window title="third%20parties" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FImplementing_rules_2021_EN.pdf" icon="external-link" /]

. 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

[link title="document" link="%2Faware%2FGAP%2FPages%2FDocumenting-an-audit.aspx" /]

our communication with auditees.

Resources

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

Planning

[icons-list icon-size="2" separator="line" icon-vertical-alignment="middle" vertical-alignment="middle"]

[icon-list-item title="Proposed%20task" description="(PAT)" link="%2Faware%2FPA%2FPages%2FPlanning%2FAudit-proposal.aspx" icon="simple-directions" /]

[icon-list-item title="Annual%20work%20programme" description="(AWP)%20is%20published%20on%20the%20ECA%20website%2C%20and%20can%20be%20referred%20to%20when%20communicating%20with%20auditees." link="https%3A%2F%2Fwww.eca.europa.eu%2Fen%2Fwork-programme" icon="external-link" linking="new-window" /]

[icon-list-item title="Preparation%20and%20detailed%20planning" description="of%20performance%20audits." link="%2Faware%2FPA%2FPages%2FPlanning%2FDetailed-planning.aspx" icon="simple-directions" /]

[icon-list-item title="Task%20plan%20for%20compliance%20and%20financial%20audit" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FPlanning%2Ftask-plan-audit-programme.aspx" icon="simple-directions" /]

[icon-list-item title="Task%20plan%20for%20performance%20audit" link="%2Faware%2FPA%2FPages%2FPlanning%2FTask-plan.aspx" icon="simple-directions" /]

[icon-list-item title="Task%20plan%20for%20reviews" link="https%3A%2Faware%2Freview%2FPages%2FReview-task-plan.aspx" icon="simple-directions" /]

[/icons-list]

Examination

[icons-list icon-size="2" separator="line" icon-vertical-alignment="middle" vertical-alignment="middle"]

[icon-list-item title="Notifying" description="auditees%20of%20visits%20and%20meetings." link="%2Faware%2FGAP%2FPages%2FNotification.aspx" icon="simple-directions" /]

[icon-list-item title="Auditee%20data%20collection" description="" link="%2Faware%2FGAP%2FPages%2FSpecific%2FAuditee-data-collection.aspx%23Actual-collection" icon="simple-directions" /]

[icon-list-item title="Audit%20interviews" description="" link="%2Faware%2FGAP%2FPages%2FSpecific%2FAudit-Interview.aspx" icon="simple-directions" /]

[icon-list-item title="Clearing%20in%20compliance%20and%20financial%20audit." description="" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FExamination%2FClearing.aspx" icon="simple-directions" /]

[icon-list-item title="Clearing%20in%20performance%20audit." description="" link="%2Faware%2FPA%2FPages%2FExamination%2FClearing.aspx" icon="simple-directions" /]

[/icons-list]

Reporting

[icons-list icon-size="2" separator="line" icon-vertical-alignment="middle" vertical-alignment="middle"]

[icon-list-item title="Adversarial%20procedure" description="for%20audits" link="%2Faware%2FPA%2FPages%2FReporting%2FAdversarial-procedure.aspx" icon="simple-directions" /]

[icon-list-item title="Final%20consultation" description="for%20reviews" link="%2Faware%2Freview%2FPages%2FFinal-consultation.aspx" icon="simple-directions" /]

[icon-list-item title="From%20draft%20report%20to%20discharge" description="" link="%2Faware%2FPA%2FPages%2FReporting%2FApproval-publication-discharge.aspx%23After-the-adversarial-procedure" icon="simple-directions" /]

[icon-list-item title="Consultation%20with%20the%20main%20stakeholder" description="when%20drafting%20opinions." link="%2Faware%2Fopinion%2FPages%2FDrafting-opinion.aspx%23Consultation-with-the-main-stakeholder" icon="simple-directions" /]

[/icons-list]

[/toc-this]

[/column]

[/row]

[/section-item]

[section-item 3]

[row]

[column 12]

[panel panel-style="boxed" title="Related%20documents" icon="book" class="ref-panel"]

[standards]

[link new-window title="INTOSAI-P%201" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fINTOSAI-P-1-The-Lima-Declaration.pdf" /]

[link new-window title="INTOSAI-P%2012" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fINTOSAI-P-12-The-Value-and-Benefits-of-Supreme-Audit-Institutions-%25E2%2580%2593-making-a-difference-to-the-lives-of-citizens.pdf" /]

[link new-window title="INTOSAI-P%2020" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fINTOSAI-P-20-Principles-of-Transparency-and-Accountability.pdf" /]

[link new-window title="ISSAI%20100%2F43" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing.pdf" /]

[link new-window title="ISSAI%202260" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520AUDITING%2520260%2520(REVISED)" /]

[link new-window title="ISSAI%202265" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520AUDITING%2520265" /]

[link new-window title="ISSAI%20300%2F29" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-300.pdf" /]

[link new-window title="ISSAI%203000%2F55-62" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-3000-Performance-Audit-Standard.pdf" /]

[link new-window title="GUID%203910" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fGUID-3910-Central-Concepts-for-Performance-Auditing.pdf" /]

[link new-window title="GUID%203920" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fGUID-3920-The-Performance-Auditing-Process.pdf" /]

[link new-window title="ISSAI%20400%2F49" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-400-Compliance-Audit-Principles-1.pdf" /]

[link new-window title="ISSAI%204000%2F26" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-4000-Compliance-Audit-Standard.pdf" /]

[/standards]

[rules]

[link new-window title="Art%2029%2C%2035%20ECA-RP" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FRULES_PROCEDURE_2010%2FRULES_PROCEDURE_2010_EN.PDF%23page%3D6" /]

[link new-window title="Art%201%20ECA-IR" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FIMPLEMENTING_RULES_2021_EN.pdf%23page%3D6" /]

[/rules]

[/panel]

[/column]

[/row]

[row]

[column 12][/column]

[/row]

[row]

[column 12]

[toc fixed="true" selectors="h2%2Ch3" class="basic-toc" /]

[/column]

[/row]

[/section-item]

[/section]

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

Communication with auditees // <![CDATA[ _spBodyOnLoadFunctionNames.push("setupPageDescriptionCallout"); // ]]>

Communication with auditees

Principles

Resources

Planning

Examination

Reporting

Communication with auditees