EN
The amendments to the Act on the Supreme Audit Office – despite numerous significant changes – are not as deep with regard to the evidence proceedings as, for instance, with regard to examination of reservations. The regulations that were in force before proved, in the majority of cases, to work well in practice. It is rightly observed that, due to the lack of revolutionary changes in this respect, the practice developed so far in the use of evidence sources and evidence measures is still valid. However, some corrections were necessary, especially with a view to improving evidence procedures. The changes introduced in this area are usually well received, both by audit practitioners and authors of literature on the topic.