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Exchange of experience on the specifics of the financial audit

  • 27.10.2021
  • 117

The experience of the National Audit Office of Estonia in developing the financial audit was the subject of discussions in the workshop organized today, October 27, in a teleconference.

Petru Rotaru, Member of the Court of Accounts of the Republic of Moldova (CoARM) as well as other representatives of the CoARM examined the experience of the Supreme Audit Institution (SAI) of Estonia in the field of financial audit implementation, as well as the challenges related to the specifics of financial reporting. Details in this regard were provided by Estonia's NAO methodology expert Jüri Kurss.

Participants discussed the challenges which the CoARM is facing in the context of auditing the consolidated financial reports of ministries and the report on the execution of the state budget, international trends in auditing financial reports and public sector accounting.

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