Santa Cruz de Tenerife 2014

International Seminar
“The audit of local government annual accounts” 
Santa Cruz de Tenerife, 4 April 2014

- presentations and other documents available in English -

Agenda

Opening and welcome

Session 1 - Submission of accounts to public sector audit institutions. Actions to enhance the quality and consistency of the accounts and to ensure their delivery within the legally required period

Slides of the presentation made by Enrique Salvador Villar, Audit Assistant and Head of the Local Government Department at the Audit Office of the Canary Islands

Slides of the presentation made by Elisabeth Girard, Section President at the Regional Audit Chamber of Languedoc-Roussillon

Slides of the presentation made by Janusz Kot, President of the Regional Chamber of Audit in Kraków

Session 2 - Examination as to legality and regularity of local government annual accounts. Formal approach (general framework, audit objectives, audit procedures, organization and stages of the audit, problematic areas and limits, content of the tests, structure of the report, special subjects and results).

Slides of the presentation made by Noel O’Connell, Director of Audit, Local Government Audit Service of the Republic of Ireland

Slides of the presentation made by Monika Wurzer, Auditor at the Court of Audit of Tyrol

Slides of the presentation made by Vyacheslav V. Litvintsev, Auditor and Member of the Board of the Chamber of Control and Accounts of the city of Moscow

Session 3 - Audit procedures for the evaluation of the financial position of local authorities within the framework of the audit of their annual accounts

Slides of the presentation made by Richard Höptner, President of the Court of Audit of Lower Saxony

Slides of the presentation made by Elaine Boyd, Senior Audit Manager, Audit Scotland

Slides of the presentation made by Alexandre Berclaz, Auditor of the Financial Inspectorate of the Valais Canton

Conclusions and closing