Financial Statement 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 of assisting 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. As the Pacific SAIs are reducing the backlog of their audits, there is a focus on audit quality. PASAI offers workshops and SAI support programs to assist SAIs with Quality; should your SAI require this technical support, please click below to send a request.
Below is some information about FSG/WG Financial Statements. This will be regularly updated, and PASAI is working on expanding some of this data to SOEs and other audit types in the future.
FINANCIAL STATEMENTS OF GOVERNMENT DATABASE - INDICATORS OF QUALITY
PASAI views or assesses quality of the FSG/WG 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).
PASAI has developed a database since 2010 and most recent data to 2017 is summarised below. 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 FSG/WG. It presents the most current and accurate global view on FSG/WG available.
© 2017 Copyright - PASAI
PEFA ASSESSMENTS TO DATE relating to sais
Summary of Audit Opinions
AUDITING STANDARDS USED
FINANCIAL REPORTING FRAMEWORK USED