Skip to content
srilawsby aturio
As enacted
EnglishSinhala සිංහල, official PDF on documents.gov.lkTamil தமிழ், official PDF on documents.gov.lk
Contents

Part I · Scope of Audits Carried Out by the Auditor-General

5. Applicable auditing standards

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The Sri Lanka Auditing Standards determined by the Auditing Standards Committee established under the

Sri Lanka Accounting and Auditing Standards Act, No.15

of 1995 shall be applicable to audits undertaken by the

National Audit Office established under section 29.

(2)

Where there are no auditing standards specified in the

Sri Lanka Auditing Standards for performance audits, environmental audits, technical audits and any other special audits, the Audit Service Commission may, by Order published in the Gazette, specify the provisions of the

International Standards of the Supreme Audit Institutions determined by the International Organization of Supreme

Audit Institutions which shall apply to such audits, with necessary amendments to suit local requirements.

Part II

Powers, Duties and Functions of the Auditor-General

Read on from Part II

Part III

Submission of Reports and Statements by the Auditor-General

Read on from Part III

Part IV

Imposition of Surcharge

Read on from Part IV

Part V

Audit Service Commission

Read on from Part V

Part VI

Establishment of the National Audit Office and the Sri Lanka State Audit Service

Read on from Part VI

Part VII

Responsibilities of a Chief Accounting Officer and Accounting Officer

Read on from Part VII

Part VIII

Offences and Penalties

Read on from Part VIII

Part IX

General

Read on from Part IX

Schedules