Each spring the National Audit Office draws up and submits to the Riigikogu its annual report. It contains an overview of the work performed by the National Audit Office over the year and whether the auditor of the state has reasonably and lawfully used the taxpayer’s money allocated to it. All state authorities have to draw up such a report on their activities and use of funds.
The annual report of the National Audit Office is approved by the Auditor General and the Director of the National Audit Office who are also responsible for the accuracy of the report.
In order to be certain an independent external auditor reviews the report and renders its opinion on it. The auditor of the report, i.e. the independent external auditor of the National Audit Office, is appointed by the Riigikogu. Since 2005 it has been audit firm Deloitee Audit Eesti. Before that PricewaterhouseCoopers was the auditor of the National Audit Office for nearly ten years.
The report traditionally gives an overview of the primary activities of the National Audit Office and the work of audit departments along with brief summaries of the audit results. You can also find information of the staff dynamics, development of external relations over the financial year, statements of the Auditor General in the media, etc.
The textual part of the report is followed by a detailed overview of the economic activities of the National Audit Office, i.e. the annual accounts, which contain an evaluation of the internal control systems and finally the opinion of the independent auditor. The National Audit Office draws up annual reports in accordance with legislation and the accounting principles generally accepted in Estonia.
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