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  2. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...

  3. International Standards on Auditing - Wikipedia

    en.wikipedia.org/wiki/International_Standards_on...

    International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M (CAO - L), ISA guides the auditor to add value to the assignment hence building confidence of investors.

  4. Internal audit - Wikipedia

    en.wikipedia.org/wiki/Internal_audit

    Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department.

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to statement on auditing standards no. 122 section 920, Letters for underwriters and certain other requesting parties, as amended: July 2014: In effect 130: Audit of internal control over financial reporting that is integrated with an audit of financial statements: October 2015: In effect 131

  6. International Organization of Supreme Audit Institutions

    en.wikipedia.org/wiki/International_Organization...

    The Institute of Internal Auditors (IIA) is among the five associated members of the INTOSAI. [10] The INTOSAI is a strong advocate for the establishment of Independent Internal audit in public entities. ISSAI 1610 – Using the Work of Internal Auditors; INTOSAI Guidance for Good governance: INTOSAI GOVs 9100–9230

  7. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...

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