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The International Standards of Supreme Audit Institutions (ISSAI) are a benchmark for auditing public entities (External Audit Standards for public entities). The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001.
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.
A supreme audit institution is an independent national-level institution which conducts audits of government activities. [1] [2] Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. [3]
This list is not limited to ISO members. Afghanistan – ANSA – Afghan National Standard Authority; Algeria – IANOR – Institut algérien de normalisation; Argentina – IRAM – Instituto Argentino de Normalización; Armenia – SARM – National Institute of Standards and Quality; Australia – SA – Standards Australia
ISAE 3000 is issued by the International Auditing and Assurance Standards Board (IAASB). The standard consists of guidelines for the ethical behavior, quality management and performance of an ISAE 3000 engagement. Generally ISAE 3000 is applied for audits of internal control, sustainability and compliance with laws and regulations.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards). Gambia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS.
This is a list of published [note 1] standards and other deliverables of the International Organization for Standardization (ISO). [note 2] For a complete and up-to-date list of all the ISO standards, see the ISO catalogue. [1] The standards are protected by copyright and most of them must be purchased.