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3 Cards in this Set

  • Front
  • Back
International Auditing Standards created by
International Auditing and Assurance
Standards Board (IAASB)
o Member of the International Federation of
Accountants (IFAC)
International vs. US Audit Standards
 IAASB = No Internal Control audits
 IAASB = No Referencing another Audit Firm
 IAASB = Less detailed documentation
 IAASB = Required: obtain written fraud assessment
 IAASB = Required: location of auditor’s home office
Ethical Standards - All Accounts
 Accountants should have Integrity
 Accountants should be Objective
 Accountants should have Competence
 Accountants should exercise Due Care
 Accountants should maintain Confidentiality
 Accountants should act Professionally