International Standards on Auditing – in Ukrainian. Updated translations approved

The Accounting Chamber has decided to use Ukrainian translations of international standards for state 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 «Principles of Financial Auditing»
• ISSAI 2000 «Application of Financial Auditing Standards»
• GUID 5100 «Guidelines for Auditing Information Systems»
• GUID 9010 «Importance of an Independent Standard-Setting Process».

The relevant 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 ISSAI 100 «Fundamental Principles of Public Sector Auditing» was also adopted and published. 

As noted by the Acting Secretary of the Accounting Chamber – Chief of Staff Vasyl Nevydomy, 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 ISSAI standards into Ukrainian. After all, these are the main documents for the activities of the Accounting Chamber», – noted the Head of the Accounting Chamber, Olga 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/

The translations were carried out with the support of the EU Public Finance Management Support Programme for Ukraine (EU4PFM) project. For information, in case of discrepancies between the translation and the original texts of international standards and guidelines in English, the English text shall prevail.