Following the principles of international auditing standards and as confirmed by external experts, the Court's audit evidence is based on the detailed testing of samples of transactions from each budgetary field and on assessments of the functioning of the internal control systems covering the expenditure.
Rahvusvaheliste auditistandardite põhimõtete ja välisekspertide kinnituse kohaselt põhinevad kontrollikoja audititõendid iga eelarvevaldkonna tehingute valimi põhjalikul testimisel.