මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි

පටුන

National Audit Act 2018 · පනවන ලද පරිදි · Part I · Scope of Audits Carried Out by the Auditor-General

5. Applicable auditing standards

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(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

Part II සිට කියවන්න

Part III

Submission of Reports and Statements by the Auditor-General

Part III සිට කියවන්න

Part IV

Imposition of Surcharge

Part IV සිට කියවන්න

Part V

Audit Service Commission

Part V සිට කියවන්න

Part VI

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

Part VI සිට කියවන්න

Part VII

Responsibilities of a Chief Accounting Officer and Accounting Officer

Part VII සිට කියවන්න

Part VIII

Offences and Penalties

Part VIII සිට කියවන්න

Part IX

General

Part IX සිට කියවන්න