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