On 15 March 2024, Mr James Verity, a representative of the European Court of Auditors (ECA) and a fieldwork expert on writing audit reports and issue analysis/drawing conclusions, delivered to the auditors of the Court of Audit a seminar on Practices applicable in drawing conclusions and writing performance audit reports.
The guest speaker emphasised the commitment and duty of the ECA's auditors to compile understandable, clear and concise audit reports, stressing the importance of developing a sound, logical structure to support the main conclusions. In cases where the auditors are of the opinion that certain conclusions are not relevant to the target audience (the interested but non-expert reader who is not necessary familiar with the audited field), they are presented only to the auditees rather than included in the published report.
