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The aim of this paper is to take stock of how external audits are currently analyzing issues of budget credibility and to identify trends, gaps, opportunities and challenges to further advance budget assessments along this line. Thereview is based on 80 audit reports from 20 SAIs across regions. The geographic distribution of the sample includes four SAIs from Africa (20%), five from Asia and the Pacific (25%), five from Latin America (25%), and six from Europe and North America (30%). This is meant to be an informative, rather than an all-encompassing, review of quality audit reports. The audit reports were selected based on their online availability, language (English, Spanish and Portuguese), coverage period (2010-2020), and relevance to the topic. The 27 responses to a survey sent out to 40 SAIs in 2021 provided yet another source of information.