Editorial

Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures
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Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic...