| | Code of Ethics and Auditing Standards |
| | 0,12 | | MB |
| | 82 | | stron |
| | 6147 | | ID | Riksrevisionsverket |
| | 2001 | | rok |
| | Table of Contents |
| | Foreword7 |
| | Preamble.8 |
| | Chapter 1.10 |
| | Introduction.10 |
| | Chapter 2.12 |
| | Integrity12 |
| | Chapter 3.13 |
| | Independence, Objectivity and Impartiality13 |
| | Chapter 4.15 |
| | Professional Secrecy.15 |
| | Chapter 5.15 |
| | Competence15 |
| | Glossary.16 |
| | Foreword21 |
| | Preface22 |
| | Chapter I25 |
| | Basic Principles in Government Auditing25 |
| | Chapter II.35 |
| | 2.1 General Standards in Government Auditing35 |
| | 2.2 Standards With Ethical Significance41 |
| | Chapter III.49 |
| | Field Standards in Government Auditing49 |
| | 3.1 Planning.51 |
| | 3.2 Supervision and Review.53 |
| | 3.3 Study and Evaluation of Internal Control54 |
| | 3.4 Compliance With Applicable Laws and Regulations.55 |
| | 3.5 Audit Evidence57 |
| | 3.6 Analysis of Financial Statements.58 |
| | Chapter IV.60 |
| | Reporting Standards in Government Auditing60 |
| | Glossary.68 |