Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland

Jaakko Rönkkö, Mikko Lilja and Lasse Oulasvirta

Public Money & Management, 2023, vol. 43, issue 3, 277-284

Abstract: This article will be useful to policy-makers and public sector managers in terms of understanding how public audit regulation affects audit practitioners in determining applicable audit standards. Over 70% of chartered public finance auditors in Finland were found to voluntarily adopt the International Standards on Auditing (ISA) despite a regulatory environment where the ISA were not strictly required in local government audits.

Date: 2023
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DOI: 10.1080/09540962.2022.2131290

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