This version includes some minor revisions made by the Expert Group in June 2004, based on comments received following the Riga Meeting, and revisions to the annexes describing the relevant IFAC Auditing Standards, based on the finalisation of these Standards. The amended version was sent to EU SAIs and discussed at the Liaison Officers Meeting on 4-5 October. In conclusion, the Contact Committee of Heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors, during the Meeting on 6-7 December 2004 in Luxembourg, took.
