From 25 to 26 December 2025, a workshop was held at the State Audit Office focusing on amendments to the regularity audit methodology and the application of International Financial Reporting Standards (IFRS), as part of ongoing activities to enhance audit practice and strengthen the knowledge and skills of employees.
The workshop was opened by the Auditor General, Mr. Maksim Acevski, M.Sc., who emphasized that, as a Supreme Audit Institution, the State Audit Office continuously aligns its practices with international standards. He noted that the training would focus on risk-based auditing and the practical application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), with the aim of enhancing the effectiveness of state audits.
The lectures and practical sessions were delivered by Professor Atanasko Atanasovski, Ph.D., who, using a systematic approach and practical examples, presented the methodological changes in regularity auditing, placing particular emphasis on assessing audit risks and on the design and enhancement of audit procedures.
The workshop also covered selected IFRS topics, including the accounting and disclosure of government grants (IAS 20), lease agreements (IFRS 16), financial instruments (IFRS 39 and IFRS 9), revenue from contracts with customers (IFRS 15), as well as accounting policies, estimates, and the correction of errors (IAS 8), with a focus on their application in the public sector, where commercial books are maintained on an accrual basis.
The workshop is part of the State Audit Office’s commitment to the continuous professional development of its employees, aiming to constantly enhance their knowledge and skills, and to ensure timely adaptation to changes in the international auditing and accounting framework.
