From 30 November until 3 December, 90 auditors from the State Audit Office took part in the training on "Audit of accrual financial statements ", which was organized within the project "Support to Public Financial Reform", funded by the Ministry of Finance of the Slovak Republic.
Lecturers were Professor Atanasko Atanasovski from the Faculty of Economics - Department of Accounting and Auditing and 2 experts from the Slovak Republic, Lucia Kašiarová from the Ministry of Finance and Matúš Juričkov from the Chamber of Auditors.
The working sessions covered several topics as follows:
- financial statements on accrual basis and audit of financial statements on accrual basis,
- cash flow statement, audit evidence, planning phase, and
- risk assessment, internal controls and phases of reviewing and reporting.
The training was realized with the intention of strengthening SAO capacities in performing audit of financial statements on accrual basis for successful implementation of the Public Financial Management Reform Program by promoting transparency, accountability, fiscal discipline and efficiency in management and use of public funds.
