All SAIs face a situation in which the potential audits they might perform far exceed the audit resources that are available, in terms of the number and mix of skills of the audit staff. These constraints limit both the number and the type of audits that an SAI can undertake. For example, audit staff that are skilled in performing certain kinds of regularity audits may not have the skills needed to carry out certain types of performance audits and vice versa. Thus, in seeking high levels of quality, the first task of an SAI (or of.
