ISSAI Executive Summaries
ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt
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.
Level 4: Specific Auditing Guidelines - Guidelines on Audit of Public Debt
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
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
|Author - Committee:||
INTOSAI Committee on Public Debt
Approved at XVth Congress of INTOSAI, Cairo 1995
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