The Public sector committee has prepared the above-mentioned methodological tool. Compared to the 2012 version, not only has it been updated due to changes in legislation between the years, but new information relating to the application of ISA International Standards on Auditing, the auditor's management review file and quality control findings has also been included. The methodological tool is only a recommendation for auditors.

The aim of the methodological tool is to provide auditors with methodological assistance in conducting management reviews of local self-government units (including municipal districts of the capital city of Prague) and voluntary associations of municipalities.

The source including the methodological tool itself: https://www.kacr.cz/metodicka-pomucka-pro-prezkoumani-hospodareni-uzemnich-samospravnych-celku-a-dobrovolnych-svazku-obci