SAO’s Rules of Auditing

As a cornerstone of its independence, the State Audit Office of Hungary elaborates its own professional rules and methods for auditing. In doing so, the State Audit Office of Hungary takes into account the International Standards of Supreme Audit Institutions.

Click here for the full SAO’s Rules of Auditing

Level	IFPP document as from September 2019	Hierarchy of the professional auditing standards of the State Audit Office of Hungary
Level I.	INTOSAI-P 1	The Lima Declaration
Level II.	INTOSAI-P 10	Operating principles of the State Audit Office of Hungary
	INTOSAI-P 20
	ISSAI 130
	ISSAI 140
	ISSAI 150
	INTOSAI-P 12
Level III.	ISSAI 100	Auditing principles and methodology of the State Audit Office of Hungary
	ISSAI 200
	ISSAI 300
	ISSAI 400
	ISSAI 2000
	ISSAI 3000
	GUID 3910
	ISSAI 4000
Level IV.	INTOSAI Guidance	Other guides and audit manuals

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