[panel panel-style="boxed" title="Related%20documents" icon="book" class="ref-panel"]
[standards]
[link new-window title="ISSAI%20100%2F38" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing.pdf%23page%3D21" /]
[link new-window title="ISSAI%20140%2FEl.5" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-140-Quality-Control-for-SAIs.pdf%23page%3D19" /]
[link new-window title="ISQM%201" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520QUALITY%2520MANAGEMENT1" /]
[link new-window title="ISSAI%20300%2F32" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-300.pdf%23page%3D21" /]
[link new-window title="ISSAI%203000%2F66-67" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-3000-Performance-Audit-Standard.pdf%23page%3D18" /]
[link new-window title="ISSAI%204000%2F82-84" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-4000-Compliance-Audit-Standard.pdf%23page%3D23" /]
[link new-window title="GUID%203920%2F60" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fGUID-3920-The-Performance-Auditing-Process.pdf%23page%3D25" /]
[/standards]
[rules]
[link new-window title="Art%2031%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%2077-78%20ECA-IR" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FIMPLEMENTING_RULES_2021_EN.pdf%23page%3D32" /]
[/rules]