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Achieving High Quality in the Work of Supreme Audit Institutions

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Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper focuses primarily on the issue of how to achieve high quality in the audit process. In addition to describing the types of procedures needed to achieve quality, however, it discusses basic principles and those matters of institutional management that create an environment that encourages high quality in an SAI’s work. Audit quality is...
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