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Administración Presupuestaria

Quality management standards

Resolution of the General Intervention of the Public Administration, approving the adaptation to the Public Sector of the International Quality Management Standards and the International Standard on Auditing 220 (Revised)

International Quality Management Standard 1 - Quality Management in Audit Firms Performing Audits of Financial Statements (IQAS 1-ES-SP)".
International Quality Management Standard 2 - Quality reviews of commissions (IQMS 2-ES-SP)".
International Standard on Auditing 220 (Revised) - Managing the Quality of an Audit of Financial Statements (REVISED ISA-ES 220)" (into force from 1 January 2024).