In carrying out its duties and responsibilities within the mandate laid down in the Treaty and the Financial Regulation, the European Court of Auditors performs its audits in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, in so far as these are applicable in the European Community context. Auditors are required to respect Court Audit Policy and Standards, ECA Audit Manuals and all audit procedures adopted by the ECA.
