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Principles
The commitment
In carrying out its duties and responsibilities within its mandate as laid down in the Treaty and the Financial Regulation, the European Court of Auditors conducts its audits in accordance with the IFAC and INTOSAI International Auditing Standards and Code of Ethics, in so far as these are applicable in the European Union context. The ISAs and ISSAIs are relevant to audits of the reliability of the accounts and to audits of compliance with applicable laws and regulations and to performance audits. In particular for financial audit, the INTOSAI International Auditing Standards consist of the entire set of IFAC Standards complemented by [link new-window title="guidance%20adopted%20by%20INTOSAI" link="https%3A%2F%2Fwww.issai.org%2Fprofessional-pronouncements%2F%3Fn%3D2900-2999" icon="external-link" /]
to adapt the former where applicable to the public sector context.
Respect the audit policies and procedures and the principles and instructions in AWARE
Auditors are required to respect all the audit policies and procedures adopted by the ECA. The AWARE framework provides a single repository for such information, with electronic links to the original documents. AWARE does not amend or replace approved procedures. The term auditor refers to different competences in the audit process.
Professional conduct
The auditor should
Resources
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