{"id":16165,"date":"2023-01-11T16:33:59","date_gmt":"2023-01-11T15:33:59","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=16165"},"modified":"2025-02-17T08:45:02","modified_gmt":"2025-02-17T07:45:02","slug":"saos-rules-of-auditing","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/saos-rules-of-auditing","title":{"rendered":"SAO’s Rules of Auditing"},"content":{"rendered":"
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As a cornerstone of its independence, the State Audit Office of Hungary elaborates its own professional rules and methods for auditing. In doing so, the State Audit Office of Hungary takes into account the International Standards of Supreme Audit Institutions.<\/p>

Click here for the full SAO\u2019s Rules of Auditing<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Level<\/strong><\/p><\/td>

IFPP document as from September 2019<\/strong><\/p><\/td>

Hierarchy of the professional auditing standards of the State Audit Office of Hungary<\/strong><\/p><\/td><\/tr>

Level I.<\/p><\/td>

\u00a0INTOSAI-P 1<\/a><\/p><\/td>

The Lima Declaration<\/a><\/p><\/td><\/tr>

Level II.<\/p><\/td>

INTOSAI-P 10<\/a><\/p><\/td>

Operating principles of the State Audit Office of Hungary<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

INTOSAI-P 20<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 130<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 140<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 150<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

INTOSAI-P 12<\/a><\/p><\/td><\/tr>

Level III.<\/p><\/td>

ISSAI 100<\/a><\/p><\/td>

Auditing principles and methodology of the State Audit Office of Hungary<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 200\u00a0<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 300\u00a0<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 400<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 2000<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 3000<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

GUID 3910<\/a><\/p><\/td><\/tr>

\u00a0<\/td>

ISSAI 4000<\/a><\/p><\/td><\/tr>

Level IV.<\/p><\/td>

INTOSAI Guidance<\/p><\/td>

Other guides and audit manuals<\/a><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"As a cornerstone of its independence, the State Audit Office of Hungary elaborates its own professional rules and methods for auditing. In doing so, the State Audit Office of Hungary takes into account the International Standards of Supreme Audit Institutions.Click here for the full SAO\u2019s Rules of AuditingLevelIFPP document as from September 2019Hierarchy of the […]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[116],"class_list":["post-16165","page","type-page","status-publish","hentry","page_tag-en"],"acf":[],"yoast_head":"\nSAO's Rules of Auditing - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/saos-rules-of-auditing\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAO's Rules of Auditing - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"As a cornerstone of its independence, the State Audit Office of Hungary elaborates its own professional rules and methods for auditing. 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