In carrying out its professional activities AUDITEC closely follows the following standards:<\/p>\n
On a national level, the accounting and auditing standards and procedures established or endorsed by CNNC-National Accounting Standards Board<\/a>, OPACC-Professional Institute of Certified Auditors and Accountants<\/a> and other legally competent organisations, such us BCV-Cape Verde Central Bank<\/a>, as supervisor of the banking and insurance sectors, AGMVM-Oversight Board of the Securities Exchange Market<\/a> and TC-Cape Verde Court of Accounts<\/a>;<\/p>\n On an international level, the accounting and auditing standards and procedures established by IASB-International Accounting Standards Board<\/a> and other professional associations of recognized competence, such as IFAC-International Federation of Accountants.<\/a><\/p>\n Additionally, concerning the auditing of development projects backed by international donors of funds, AUDITEC takes into consideration all the rules accorded with such donors of funds, in particular those concerned with: opening and functioning of special accounts in foreign currencies; technical and financial reports to be elaborated; mechanisms of funds\u2019 disbursements. In the other side, AUDITEC follows the standards and general procedures issued by the same donors of funds, mainly those referring to: contracting the services of consultants; provisioning of goods and services; accounting and auditing of the projects; and all other standards, procedures, regulations and specific conditions applied to each donor of fund and\/or project.<\/p>\n","protected":false},"excerpt":{"rendered":" No exerc\u00edcio da sua pr\u00e1tica profissional, a AUDITEC orienta-se pelo seguinte normativo:<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/pages\/14"}],"collection":[{"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/comments?post=14"}],"version-history":[{"count":0,"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/pages\/14\/revisions"}],"wp:attachment":[{"href":"https:\/\/auditec.cv\/en\/wp-json\/wp\/v2\/media?parent=14"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}