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The Accounting Chamber took a decision to use Ukrainian translations of international standards for public external audit in its activities. The list of documents that are now officially available in the state language includes the following standards and guidelines:
- ISSAI 130 “Code of Ethics”
- ISSAI 200 “Financial Audit Principles”
- ISSAI 2000 “ApplicationoftheFinancial Audit Standards”
- GUID 5100 “GuidanceonAudit of Information Systems”
- GUID 9010 “The Importance of an Independent Standard-Setting Process”.
The corresponding translations were prepared by specialists of the Accounting Chamber, taking into account scientific conclusions and proposals of scientists from leading Ukrainian universities, proposals of the Methodological Group on the Implementation of INTOSAI International Standards, which operates within the framework of the Advisory and Scientific Council of the Accounting Chamber.
An updated Ukrainian translation of the ISSAI 100 “Fundamental Principles of Public-Sector Auditing” was also adopted and published.
As noted by Vasyl Nevidomyi, the Acting Secretary of the Accounting Chamber – Chief of Staff, international auditing standards are dynamic, as they are constantly being improved. Accordingly, the Department of Strategic Development, Planning and Analytics constantly monitors these changes and systematizes them.
“We continue to work on translating all ISSAIs into Ukrainian. After all, these are the main documents for the activities of the Accounting Chamber,” said the Chairwoman of the Accounting Chamber Olha Pishchanska.
The translated international standards and guidelines will be used in the work of the institution and are already available at the link on the website: https://rp.gov.ua/About/Standard/
Translations were made with the support of the project EU Public Finance Management Support Programme for Ukraine (EU4PFM).
Reference: In case of any discrepancy between the translation and the original texts of international standards and guidelines set out in English, the English text shall prevail.
