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ISSAI Executive Summaries

Executive Summary:

ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt

Purpose:

The document provides more information to SAIs on the definition and disclosure of public debt based on the responses to a questionnaire by the members of INTOSAI Public Debt Committee.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Audit of Public Debt

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors

Principle:

The document was the first outcome of INTOSAI Public Debt Committee dealing with the task to publish guidelines and other informational materials for the use by SAIs to encourage the proper reporting and sound management of public debt.

Scope - Content:

The guideline provides information referring to

  • The role of SAIs in the context of public debt auditing
  • General guidance on definition
  • General guidance on disclosure
  • The medium for disclosure
Author - Committee:

INTOSAI Committee on Public Debt

Status:

Approved at XVth Congress of INTOSAI, Cairo 1995

Download:

http://www.issai.org/en_us/site-issai/issai-framework/4-auditing-guidelines.htm

Related Documents - Executive Summaries:

ISSAI 5410 – Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt

ISSAI 5411 – Debt Indicators

ISSAI 5420 – Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs

ISSAI 5430 – Fiscal Exposures: Implications for Debt Management and the Role for SAIs

ISSAI 5422 – An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt

ISSAI 5440 – Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits

Related Documents - ISSAI Full Versions:
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