These guidelines were developed in response to a direction from the Presidents of the SAIs of the Central and Eastern European Countries, Cyprus, Malta, Turkey and the European Court of Auditors. That directive resulted from a Report on “Quality in the Audit Process” that was prepared by the Expert Group on Audit Quality and SIGMA and delivered to the Presidents at their meeting in Bucharest in December 2002. A summary of that report appears in Annex B of this document. The Guidelines in this document were developed by the same Expert Group and SIGMA, with the.
