The need for principles of good audit

The relation between auditor and the auditee who is subjected to audit is not only guided by the standards – for instance INTOSAI standards - auditors apply, but also by general principles of good audit which give shape to auditors’ professional judgement and which can limit his discretion. In what kind of cases do those principles apply and what is their relevance for the audit practice? Those general principles are well known in the administration of justice and in public administration. In audit their existence and recognition are to a certain extent overshadowed by the implications of audit standards. This article analyses on the basis of concrete issues the relationship between general principles of good audit and internationally adopted audit standards. And the implication of general principles of good audit for the audit practice