7th ECOSAI Symposium was held in Ankara

 A seminar is held on a predetermined subject along with the ECOSAI General Assembly meeting. In this respect, the subject of the 7th ECOSAI Seminar held on 18 October 2016 was determined as “Overcoming the Difficulties Encountered in the Implementation of International Standards on Auditing (ISSAIs)”.
In the symposium, representatives from the SAIs of Iran, Kazakhstan, Pakistan and Turkey delivered presentations.
In his presentation, Mr. Mahdi DEHROUYEH, Adviser to the President of the SAI of Iran, mentioned the contributions of international standards on auditing in guiding the auditors to overcome the difficulties encountered in the audits and in creating a uniformity of implementation among auditors and provided summary information about the difficulties that the SAI of Iran has encountered in the adoption and implementation of international standards on auditing as well as the measures taken for overcoming such difficulties.
Mr. Nurlan NURZHANOV, member of the SAI of Kazakhstan, stated in his presentation that the Public Audit Implementation Concept was adopted in Kazakhstan in 2013 during the recent reforms undertaken in the field of public audit and that the system basically consisted of such elements as transition to public audit complying with international standards on auditing, optimally constructed internal and external audit institutions in the public sector, a certification system comprising all public auditors and creation of an integrated data bank.
Mr. A. Ömer KARAMOLLAOĞLU, Head of Electronic Information Processing Centre in the Turkish Court of Accounts (TCA), addressed the difficulties of implementing the International Standards on Auditing (ISSAIs) and summarized the conclusions reached within the scope of the ISSAI Implementation Project conducted by the TCA:

  • A full compliance with the ISSAIs is highly difficult due to the abundance and inconsistency of existing standards.
  • A full compliance with the ISSAIs is not sufficient for creating an ideal SAI due to the structural deficiencies of the existing standards and the contradictions among the requirements of varying standards.
  • Changes planned in the structure of INTOSAI are about to make the full compliance of the SAIs with the ISSAIs compulsory.

Lastly, Ms. Bismah FARRUKH KHAN, Deputy Director of International Relations and Cooperation from the SAI of Pakistan, summarized the general framework of the ISSAIs in her presentation and provided information about the strategic subjects related to the implementation of ISSAIs as well as the ways of overcoming the difficulties encountered in the implementation.

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