Test Mode


Explanatory notes on financial audit public procurement matters

On the basis of the observation carried out by the SARAS, some circumstances were identified which may cause violation of the auditing regulations while the audit services procurement process. In response to thsese findings, SARAS developed Explanatory Notes.

Considering  recommendations will be important for supervision/purposes and for the prevention of possible violations of regulations. 

SARAS hopes that this recommendation will become a guiding document for state procurement process participants.

© Service for Accounting, Reporting and Auditing Supervision. 2018