Explanatory notes on financial audit public procurement matters

On the basis of the observation carried out by the SARAS, some circumstances were identified which may cause violation of the auditing regulations while the audit services procurement process. In response to these findings, SARAS developed an Explanatory Note.

Considering recommendations will be important for supervision/purposes and for the prevention of possible violations of regulations. 

SARAS hopes that this recommendation will become a guiding document for state procurement process participants.