FINANCIAL AUDIT AND ACCOUNTING SUBCOMMITTEE (FAAS)
  • ABOUT FAAS
    • HISTORY
    • MEMBERS AND OBSERVERS
    • TERMS OF REFERENCE
    • WORK PLAN
    • ANNUAL MEETINGS
    • FAAS ONLINE WORKSPACE
  • FINANCIAL ACCOUNTING
    • CASH BASIS EXPLAINED
    • ACCRUAL BASIS EXPLAINED
    • RULES-BASED vs PRINCIPLES-BASED EXPLAINED
    • COMPLIANCE vs FAIR PRESENTATION EXPLAINED
    • GENERAL PURPOSE vs SPECIAL PURPOSE EXPLAINED
    • INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) >
      • CASH BASIS IPSAS
      • ACCRUAL BASIS IPSAS
  • FINANCIAL AUDITING
    • STANDARDS
    • GUIDANCE
    • METHODOLOGY >
      • PLANNING THE AUDIT
      • CONDUCTING THE AUDIT >
        • TEST OF AN INTERNAL CONTROL
        • SUBSTANTIVE ANALYTICAL PROCEDURE
        • SUBSTANTIVE TEST OF DETAIL
        • DATA ANALYTICS
      • REPORTING THE RESULTS OF THE AUDIT
  • DISCUSSION FORUM
  • FAAS SECRETARIAT
Members:

State Audit Institution of the United Arab Emirates (Chair)
​

Auditor General South Africa

Austrian Court of Audit

Bundesrechnungshof (Germany)

Comptroller and Auditor General of India

Cour des comptes (France)

European Court of Auditors

National Audit Office (United Kingdom)

Office of the Auditor General (Namibia)

Office of the Auditor General of Canada

Office of the Auditor General of Norway

State Audit Bureau (Kuwait)

Supreme State Audit Office (Cameroon)

Swedish National Audit Office

U.S Government Accountability Office
​


Observers:

AFROSAI-E

International Auditing and Assurance Standards Board (IAASB)

International Public Sector Accounting Standards Board (IPSASB)

INTOSAI Development Initiative (IDI)

Office of the Comptroller and Auditor General of Ireland
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  • ABOUT FAAS
    • HISTORY
    • MEMBERS AND OBSERVERS
    • TERMS OF REFERENCE
    • WORK PLAN
    • ANNUAL MEETINGS
    • FAAS ONLINE WORKSPACE
  • FINANCIAL ACCOUNTING
    • CASH BASIS EXPLAINED
    • ACCRUAL BASIS EXPLAINED
    • RULES-BASED vs PRINCIPLES-BASED EXPLAINED
    • COMPLIANCE vs FAIR PRESENTATION EXPLAINED
    • GENERAL PURPOSE vs SPECIAL PURPOSE EXPLAINED
    • INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) >
      • CASH BASIS IPSAS
      • ACCRUAL BASIS IPSAS
  • FINANCIAL AUDITING
    • STANDARDS
    • GUIDANCE
    • METHODOLOGY >
      • PLANNING THE AUDIT
      • CONDUCTING THE AUDIT >
        • TEST OF AN INTERNAL CONTROL
        • SUBSTANTIVE ANALYTICAL PROCEDURE
        • SUBSTANTIVE TEST OF DETAIL
        • DATA ANALYTICS
      • REPORTING THE RESULTS OF THE AUDIT
  • DISCUSSION FORUM
  • FAAS SECRETARIAT