Which standards provide guidance for the audits of issuers?
A comprehensive list of standards and guidance covering external assurance engagements. Find out which standards apply for engagements by subject area, as well as information on individual standards and the practical application of guidance to assurance engagements. Show Page reviewed March 2021. Next review due March 2022. Assurance standardsAll IAASB standards, including ISAE 3000 (Revised), are available from: ifac.org
ICAEW and other guidanceAll ICAEW Audit & Assurance Faculty Technical Releases, including AAF 01/06, are available here.
Which section of the standards provides guidance for the retention of audit documentation for an issuer?Retention of Audit Documentation
A39. The proposed standard would have required an auditor to retain audit documentation for seven years after completion of the engagement, which is the minimum period permitted under Section 103(a)(2)(A)(i) of the Act.
What are auditing standards and guidelines?Generally accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when conducting audits on companies' financial records. GAAS helps to ensure the accuracy, consistency, and verifiability of auditors' actions and reports.
What are the auditing standards called?Generally Accepted Auditing Standards (GAAS) are a set of principles and requirements that provide the basis for how an auditor prepares for, performs, and reports the results of audits.
WHO issued standards on auditing?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).
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