All activities of the Audit Authority are carried out in accordance with the applicable provisions of the PPA, the EU regulations, the international agreements signed by the Republic of Bulgaria and the national legislation as well as in accordance with the internationally accepted auditing standards as follows:
- International Standards on Auditing (ISA) of the International Federation of Accountants (IFAC);
- International Standards of Supreme Audit Institutions of the International Organization of Supreme Audit Institutions (INTOSAI);
- International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors (IIA).
The auditors perform the procedures in accordance with the guidelines of the European Commission and the methodology approved by the Executive Director of the Agency.
Standardized checklists are used for documentation of checks on projects and checks on relevant key requirements to the management and control systems.