Auditing standards and guidelines
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Published by Institute of Chartered Accountants in England & Wales in [London] .
Written in English


Book details:

Edition Notes

ContributionsInstitute of Chartered Accountants in England and Wales., Consultative Committee of Accountancy Bodies. Auditing Practices Committee.
ID Numbers
Open LibraryOL20120253M
ISBN 100852919840

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   Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. CURRENT EDITION. Standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing to address the auditor’s responsibilities in relation to going concern, financial Standards. The PCAOB establishes auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit ://   auditing standards. Auditing Standards The general, field work, and reporting standards (the 10 standards) approved and adopted by the membership of the AICPA, as amended by the AICPA Auditing Standards Board (ASB), are as follows: General Standards 1. The auditor must have adequate technical training and proficiency to perform the audit   The generally accepted auditing standards (GAAS) are the standards you use for auditing private companies. GAAS come in three categories: general standards, standards of fieldwork, and standards of reporting. Keep in mind that the GAAS are the minimum standards you use for auditing private companies. Additionally, the Public Company Accounting Oversight Board (PCAOB) has