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  2. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor.

  3. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    Costs of audit services can vary greatly dependent upon the nature of the entity, its transactions, industry, the condition of the financial records and financial statements, and the fee rates of the CPA firm. [9] [10] A commercial decision such as the setting of audit fees is handled by companies and their auditors. Directors are responsible ...

  4. Audit management - Wikipedia

    en.wikipedia.org/wiki/Audit_management

    For larger corporation audit provide confidence to the shareholder and investors that the figures shown in the books is reliable. [4] Companies have to appoint an auditor to do an annual external audit on your accounts if your business is: an authorised professional firm; a BIPRU investment firm; an insurance intermediary; an investment ...

  5. ISO 19011 - Wikipedia

    en.wikipedia.org/wiki/ISO_19011

    ISO 19011 is an international standard that sets forth guidelines for management systems auditing. The current version is ISO 19011:2018. It is developed by the International Organization for Standardization (ISO). Originally it was published in 1990 as ISO 10011-1 and in 2002 took the current ISO 19011 numbering.

  6. Auditor independence - Wikipedia

    en.wikipedia.org/wiki/Auditor_independence

    No audit firm wants to have to explain to the press the loss of a big client. This gives the directors of the large company a commanding position over its audit firm and they may look to take advantage of it. The audit team would feel pressured to satisfy the needs of the directors and in doing so would lose their independence.

  7. 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.

  8. Generally Accepted Auditing Standards - Wikipedia

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

    In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.

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

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

    Codification of Auditing Standards and Procedures full-text: November 1972 2: Reports on Audited Financial Statements full-text: October 1974 3: The Effects of EDP on the Auditor's Study and Evaluation of Internal Control full-text: December 1974 4: Quality Control Considerations for a Firm of Independent Auditors full-text: December 1974 5