Giới thiệu • • • Các tài khoản hàng năm hợp nhất được chuẩn bị phù hợp với chuẩn mực kế toán quốc tế Theo Luật Ngân sách Nhà nước Riigikontroll để kiểm toán các báo cáo tổng hợp hàng năm của nhà nước Riigikontroll đã chuẩn bị một báo cáo kiểm toán | II riigikontroll Financial Audit Experiences in Quality Control in the Audit Process and Post Audit Quality Assurance Kaido Vetevoog Manager of Methodology Planning and Analysis CPA National Audit Office of Estonia This is trial version II riigikontroll Introduction The consolidated annual accounts are prepared in accordance with International Accounting Standards According to the State Budget Act the Riigikontroll has to audit the consolidated annual report of the state The Riigikontroll has to prepare an audit report which is presented with the consolidated annual report of the state to the Parliament Audit report must contain an opinion of the accuracy of the consolidated report and the legality of the transactions Our resources for fulfilling this obligation approximately 20 financial auditors divided between four audit departments This is trial version II riigikontroll The consolidated annual accounts of Estonia The general accounting policies of the state became effective on 1 January 2004 and these policies essentially changed the accounting principles in state organisations Accrual based accounting All together 1888 public sector accounting entities The consolidated annual accounts consist of - State figures and state consolidated accounts incl state owned companies foundations - Information about local governments - Information about public and government sector Information necessary for consolidation is in one database Every reporting entity has to insert its trial balance to the database quarterly This is trial version .
