Financial Statement of government status-Audit Quality
The latest Quality Assurance Manual is available on our manuals and guidelines page. ISSAI 140 - Quality Control for SAIs is also relevant.
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 recognised international sources relating to FSG/WG. It presents the most current and accurate global view on FSG/WG available.
PEFA ASSESSMENTS TO DATE relating to sais
Summary of Audit Opinions
AUDITING STANDARDS USED
FINANCIAL REPORTING FRAMEWORK USED