ACPAC 2009 The challenge of implementing International ...

ACPAC 2009 The challenge of implementing International ...

June 2009 Intosai PSC Steering Committee Update on project on audit quality control - ISSAI 40 1 Image here Greg Schollum Project Chair (SAI New Zealand) June 2009 June 2009

Intosai PSC Steering Committee Purpose of the project Develop overall code for audit quality within SAIs (ISSAI 40). Part of level 2 of ISSAI framework (prerequisites for the functioning of SAIs). Aiming for endorsement at INCOSAI 2010. 2 June 2009

Intosai PSC Steering Committee Background Terms of reference for the project approved in Beijing (October 2008): Dual approach endorsed; Support for guidance in ISSAI 40 to complement work of FAS, CAS, PAS; Suggested additions to project team, including observer from IAASB staff. 3 June 2009 Intosai PSC Steering Committee

Project team Greg Schollum SAI New Zealand (Project Chair) Andrew Baigent SAI United Kingdom (representing FAS) Therese Johnsen SAI Norway (representing PAS) Jess Lzaro Cuenca European Court of Auditors (representing FAS) A K Thakur SAI India (representing CAS) Mary Riopelle SAI Canada Dr Josef Moser SAI Austrian Court of Audit

Michael Nugent IAASB staff (Observer) 4 June 2009 Intosai PSC Steering Committee Progress to date Draft ISSAI 40 prepared. Currently based on companion approach.

Project team meeting planned for September 2009 in London. 5 June 2009 Intosai PSC Steering Committee Issues on which the views of the PSC Steering Committee are sought Companion or integrated approach? Overlap with part 1 of ISSAI 200: Potential withdrawal of ISSAI 200 in due course?

Any comments on the material within ISSAI 40? 6 June 2009 Intosai PSC Steering Committee Questions / points of clarification 7

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