Report By TCA : Audit Sample Selecting Practice at Local Government Level



Turkish Court of Accounts prepared the Report on “Audit Sample Selecting Practice at Local Government Level”within the scope of 1.7.3 Activity of 2020 Activity Plan of the EUROSAI Task Force on Municipality Audit.

Sampling is one of the methods used in auditing to collect audit evidence. The methodology of audit sampling may differ in practice. In this sense, this report aims to share the practices in the EUROSAI countries and to see the diversity in practices.

For the preparation of the report, the survey was sent to all EUROSAI members. The purpose of the survey is to gather information about EUROSAI members’ audit sampling practices at the local government level and systematize the gathered information to contribute to the implementation of sampling methodologies applied in the EUROSAI region. 23 EUROSAI members replied to the survey, and the report reflects the responses of these members. Survey was applied only to national-level Supreme Audit Institutions.

The first 14 questions of report are on general information of countries and SAIs. The other questions are regarding audit sampling practices and policies used in audits conducted on local governments.

We hope that that the survey results will be beneficial to all EUROSAI community.


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