whole of government status-Audit Quality
PASAI QA Guidelines
In 2011 PASAI formed a project team from the Pacific with representatives from SAIs of PNG, Tonga, Fiji, FSM and Kiribati. The team developed a Quality Assurance manual with the aim to assist PASAI members in the effective delivery of a SAI’s mandate and how to improve or enhance a QA function.
ISSAI 40 Quality Control for SAIs
ISSAI 1220 Quality Control for an audit of Financial Statements
TECHNICAL SUPPORT REQUEST FOR QA
Over the years PASAI has focused on getting audits done and as the pacific SAIs are reducing the backlog of their audits, there is a focus on audit quality.
PASAI is designing workshops and SAI support programmes to assist SAIs with Quality and should your SAI require this technical support please send a request below
Below is some information gathered and will be updated to provide relevant information about WOG Financial Statements. PASAI is working on expanding some of this data to SOE’s and other audit types in the future.
WHOLE OF GOVERNMENT DATABASE - INDICATORS OF QUALITY
PASAI views or assesses quality of the WOG accounts and work of SAIs using various indicators which provides a good overview of areas to focus on to achieve High Quality for our Pacific SAIs (SP3).
In 2017 PASAI has developed a database since 2010 and most recent data is summarised below, however PASAI is enhancing this dataset which will be made available in full on the website in 2018.
PASAI's objective for this dataset is to be the primary collection of indicators and useful data, compiled from officially recognized international sources relating to WOG. It presents the most current and accurate global view on WOG available.
© 2017 Copyright - PASAI
PEFA ASSESSMENTS TO DATE relating to sais
Summary of Audit Opinions
AUDITING STANDARDS USED
FINANCIAL REPORTING FRAMEWORK USED