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.
| 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 of the SAI (standards of public auditing) | Auditing principles of the SAI | General auditing principles |
| ISSAI 200 | Principles of financial audit | |||
| ISSAI 300 | Principles of performance audit | |||
| ISSAI 400 | Principles of compliance audit | |||
| ISSAI 2000 | Methodological guides | Methodological guide for financial audits | ||
| ISSAI 3000 | ||||
| GUID 3910 | Methodological guide for performance audits | |||
| ISSAI 4000 | ||||
| Methodological guide for compliance audits | ||||
| Level IV. | INTOSAI Guidance | Other guides and audit manuals | ||