For information: The State Audit Office of Latvia is an independent collegial body of the country that audits state and municipal budget funds. Its status is enshrined in the Constitution. It was established in 1918. It is active in such structures as INTOSAI, EUROSAI, the Organization for Economic Cooperation and Development. It also audits organizations such as the European Union and NATO.

At the meeting, the first deputy chairman of the Chamber of Accounts of Uzbekistan M. Abdullaev presented information on the structural reforms that are currently being carried out in the Chamber.  

The Latvian auditors Natalja Mihailova and Roberts Yumikis also got acquainted with the activities of the Remote Control Centre of the Chamber of Accounts. It was noted that the Chamber had recently reorganized its activities from the previous financial revisions to audits based on international standards. It had been transformed into a state body providing professional opinions and assessments. 

The Latvian auditors organized a 30-hour special training course on "performance audit" for the employees of the Chamber of Accounts. About 30 employees of the Chamber took part in it.

During the training, detailed information was given on the main features and principles of performance audit. Particular attention was paid to planning performance audits, data analysis, risk identification, risk assessment and obtaining evidence. Issues of internal quality control, preparation and approval of audit opinions and reports were also considered.

The training was held in an interactive format.

The Parties agreed on further cooperation and exchange of experience in conducting audits based on international standards.