Standards and Manuals

The Audit Standards of the Spanish Court of Audit and the manuals that develop them regulate, according to current legislation, the actions and procedures that materializes the audit function of the Court of Audit, pursuant to the organization and functioning of the institution and taking into account international standards and generally accepted good practices.

In addition, the ISSAI-ES standards are an adaptation to the Spanish reality of certain International Standards of Supreme Audit Institutions, third and fourth level, of the International Organization of Supreme Audit Institutions (INTOSAI).