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Annual report EU sustains improvements in financial management for third year in a row. EU Auditors work programme — audit priorities and expected reports. View all news. You may be trying to access this site from a secured browser on the server. Please enable scripts and reload this page.

EU Cookie Law. If you accept it, the system will remember your language preference for future website visits in the next year; if you refuse it, your language preference will be recorded for this visit only. The cookie will be used simply to store your language preference and will not retain any personal data. Contact Sitemap Print. ECA mourns tragic loss of lives and strongly condemns the attack in Halle.

What Is Auditing?

European environmental economic accounts should be made more useful. EU Auditors scrutinise exchange of tax information between Member States. Follow us. Public procurement. Press release. Newsletter Your email address. Please retype the letters from the picture.

Who are we. Audit Methodology Page Image. Page Content. The ECA contributes to the development of the standards through its international cooperation.

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The audit involves testing a random sample of transactions and evaluating supervisory and control systems to determine whether revenue and payments are calculated correctly and comply with the legal and regulatory framework. Detailed testing takes place across all spending schemes and Member States, and is used to provide specific assessments of the different areas of the EU budget. Other sources of evidence, such as the work of other auditors, are also used to support the conclusions.

ECA performance audits address the quality of EU revenue or spending, and whether the principles of sound financial management have been applied. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over.

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Footnotes (AS 2101 - Audit Planning):

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