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The history of Auditing

By Queenrose
  • Period: to

    Important Auditing standards

  • AICPA Cpde of Professional Conduct

    AICPA Cpde of Professional Conduct

    It defines both ideal principles and a set of specific mandatory rules describing munimum levels of conduct a CPA must maintaion.
  • Ten Generally Accepted Auditing Standards

    Ten Generally Accepted Auditing Standards

    It contains three parts totally 10 auditing Standards. The three parts are General Standards, which contains three rules, field of work which contains three rules and Standards of Reporting which contains 4 rules.
  • COSO Itegrated Framwork for Internal Contral

    COSO Itegrated Framwork for Internal Contral

    the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its Internal Control—Integrated Framework (the original framework). The original framework has gained broad acceptance and is now widely used around the world. It is recognized as a leading framework for designing, implementing, and evaluating the effectiveness of internal control.
  • Sarbanes Oxley Act

    Sarbanes Oxley Act

    It is known as known as the 'Public Company Accounting Reform and Investor Protection Act, including eleven rules for audtiors and audit
  • AICPA Standards for Peer Forming and Revporting Peer Reviews

    AICPA Standards for Peer Forming and Revporting Peer Reviews

    It consists of two parts: system revies and engagement reviews. CPA firms that perform audits and related accounting work undergo system reviews, which focus on a firm's system of quality control.