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Primarily intended users of the Guide are auditors and supreme audit institutions (SAIs) who possess little or no knowledge and experience of public debt auditing. SAI auditors who are completely new to public debt management auditing are advised to first build their understanding of the subject of public debt before using this guide. One option for this would be study the IDI's training materials on public debt management auditing. Auditors who already possess knowledge of public debt issues or who have experience in public debt auditing can use this guide to scope their public debt management audits and develop their audit work plans.