We assess audit quality in the public sector of two European jurisdictions by using the
model developed by English and Guthrie (2000). Accordingly, we analysed the enabling legislations of the two
supreme audit institutions in terms of the issues relating to (i) accountability to their respective
parliaments; and (ii) independence from their respective executives. The results highlight strong legal
provisions that enable independence, and point to some weaknesses regarding accountability. We show
that, since the English and Guthrie (2000) model was developed in an Australasian context where state audits
are designed on the private sector model, the model needs to be amended in order to apply in an
European context.