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The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005–2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
INTOSAI grants anyone the right to use this work for any purpose, without any conditions, unless such conditions are required by law. Public domain Public domain false false Page 4 of the document states: "This is a work of INTOSAI and is in the public domain.
The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements. It is a body supported by the International ...
The objectives of the organisation, defined in Article 1 of its Statutes, are to promote professional cooperation among SAI members and other organizations, [10] to encourage the exchange of information and documentation, to advance the study of public sector audit, to stimulate the creation of university professorships in this subject and to work towards the harmonisation of terminology in ...
INTOSAI, the International Association of Supreme Audit Institutions, has published generally accepted principles of performance auditing in its implementation guidelines. In the United States, the standard for government performance audits is the Generally Accepted Government Auditing Standards (GAGAS), often referred to as the "yellow book ...
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 ...
International Auditing and Assurance Standards Board [19] (IAASB) of the International Federation of Accountants (IFAC). Forensic Auditors Certification Board (FACB) [20] INTOSAI for Government auditing by Supreme Audit Institutions (SAI) Australia. AUASB - Auditing & Assurance Standards Board; Canada. Canadian Auditing and Assurance Standards ...
In keeping with INTOSAI's motto, 'Experientia mutua omnibus prodest', the exchange of experience among INTOSAI members and the findings and insights which result, are a guarantee that government auditing continuously progresses with new developments. INTOSAI is an autonomous, independent and non-political organisation.