Auditing Guidelines

Standards and procedures for auditing public sector entities in Ghana.

No guidelines available

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About Our Guidelines

The Ghana Audit Service develops auditing guidelines to ensure consistent, high-quality audits across all public sector entities. These guidelines are aligned with:

  • International Standards of Supreme Audit Institutions (ISSAI)
  • INTOSAI Framework of Professional Pronouncements
  • AFROSAI-E Regional Guidelines
  • Ghana's Public Financial Management Act
  • The Audit Service Act, 2000 (Act 584)

For questions about specific guidelines or their application, please contact our Quality Assurance Department.

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