Auditing of Annual Accounts 2015 and legality of transactions of the Supreme Court
Pursuant to the State Budget Act, the National Audit Office must audit the annual accounts that are parts of the unaudited consolidated annual report of the state. The National Audit Office must also audit the regularity of the state’s transactions. For this purpose, the National Audit Office organises an audit in the Supreme Court in order to express an opinion on the Supreme Court transactions as well as the accuracy of the entries important for the state’s annual accounts in the balance sheet and/or income statement of the Supreme Court. This means that:
• transactions are regular if carried out in compliance with the principles set forth in the State Budget Act, the 2015 State Budget Act, the Public Procurement Act and the State Assets Act;
• the audited accounting entries are correct if they have been made according to the Generally Accepted Accounting Principles, incl. the General Rules of State Accountancy and the Accounting Act, and all of the relevant information has been fully taken into account in the recognition of transactions.
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Area of government
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Constitutional Institutions
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Institution to be audited
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Supreme Court of Estonia
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Auditees
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Audit Department
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Financial Audit Department
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Director of Audit
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Krista Zibo
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Audit Team
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Ivika Vispel, Triin Saarma
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Contacts
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Audit Number
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Planned Start
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I Quarter 2016
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Actual Start
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I Quarter 2016
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Planned End
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II Quarter 2016
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Actual End
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II Quarter 2016
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Status
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Published
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Audit Files
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Related Audits
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Created on
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8/28/2015
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Last modified on
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9/7/2016
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Last reviewed on
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9/7/2016
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