ISSAI AND THE QUALITY OF PUBLIC AUDIT REPORTS IN ANGOLA'S COURT OF ACCOUNTS: EMPIRICAL EVIDENCE ON STANDARDS IMPLEMENTATION (2019–2024)

Abstract

This article analyses the influence of the implementation of the International Standards of Supreme Audit Institutions (ISSAI) on the quality of audit reports produced by Angola's Court of Accounts. It assumes that report quality is not merely a matter of drafting, but an expression of the methodological maturity of the audit process. The study adopts a mixed-methods approach, combining questionnaire data from 90 participants with documentary analysis of 40 audit reports and audit plans produced between 2019 and 2024. The documentary matrix was based on 34 requirements of ISSAI 4000, grouped into general requirements, planning, evidence gathering, evidence evaluation, reporting and follow-up. Five hypotheses were formulated regarding the association between ISSAI implementation, report quality, training, professional experience, financial conditions and internal institutional mechanisms. The results indicate a predominance of initial implementation: 91.1% of respondents classified ISSAI implementation at that level, while 83.3% assessed report quality as intermediate. Documentary analysis confirmed this diagnosis, with 71.1% of the assessed requirements at the initial level, 23.9% with no implementation, 3.6% at the intermediate level and only 1.4% at the advanced level. The most significant gaps concern materiality, level of assurance, sampling, formal inquiries, documentation, quality management and follow-up of recommendations. The article concludes that achieving advanced report quality requires transforming ISSAI from a formal reference into an institutional practice that is documented, reviewed and subject to follow-up.