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ALRAQABA . ISSUE 15
Audit Reporting Standards and the Standards
for Reporting on Financial Statements by
External Auditors
INTOSAI, through its Professional Standard Committee (PSC), strives to provide further clear
and relevant professional standards that would enhance the credibility of the auditors’ work and
ensure effective control over the auditees. Such endeavors would, therefore, significantly promote
independence and accountability within the auditees, enabling legislature oversight over the
operational work mandated to the government.
In this article, I would like to present an overview of the audit reporting standards as well as the
standards for reporting on financial statements by external auditors.
Khaled Marzouq Alfajri
Controller of Independent Bodies of Economic and Service Affairs Audit Second Division
Audit
Finance and
