5. SAI environment. These conditions may provide opportunities or limitations which will influence the implementation of ISSAIs.
• Accounting and financial management systems
• Access to necessary information,
• Relations to parliament and other stakeholders
• Country’s audit culture are relevant to all audit tasks
Ensure that
• SAI has the required mandate and all legal prerequisites are in place
• There is an appropriate and functioning recipient of audit results
• Considering when and how to communicate with external stakeholders
• Informing stakeholders of the motives behind and benefits of the introduction of new standards is very important in order to create a supportive environment for audits in accordance with ISSAIs