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Court of Accounts of the Republic of Moldova


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  • 15.04.2011
  • 891
From April 12 to 14, the Court of Accounts (CoA) has hosted the mission of the Swedish National Audit Office (SNAO) entitled: „Audit conclusions and reporting - special focus on audit evidence on compliance ISSAI 4100-4200, ISA 700-720''.
The workshop was attended by: CoA audit teams responsible for audits of State Budget, State Social Insurance Budget and Compulsory Health Insurance Funds (27 people) and two SNAO experts.
SNAO experts presented various information highlighting the importance of broad knowledge of international auditing standards ISSAI 4200, 4100, especially for regularity audits, which was followed by practical discussion of the findings and conclusions in audit reports; expressing the audit opinion on the financial statements; presentation of examples of compliance audit; breaches of compliance; ISSAI 1260 - Communication and documentation process, ISSAI 1265 - communication deficiencies in internal control, types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion and ISSAI 1706 - emphasis of matter paragraph in the auditor's report etc.
CoA audit teams reported on the achievements so far, and the results obtained during audits performed in some entities, including Ministry of Agriculture and Food Industry, National Health Insurance Company, National Social Insurance House, etc. There took place discussions where SNAO experts expressed their opinion on these results, and brought examples from SNAO auditors’ work. In addition, the topics were scheduled to be discussed at the next SNAO mission.
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