ProfRespon2-Handout

Auditing and Assurance Services

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What qualities would you like in an auditor?
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Incentives for Professional Conduct Auditing Standards CPA Exam Continuing Education Peer Review PCAOB Review Legal Liability AICPA Code of Conduct Quality Control Personal Ethics Reputation Effects
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S ta nda rds  fo r Audito r     Pro fe s s io na lis m
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Practice Standards Client Public Entities Private Entities Governmental Entities Foreign Entities Rule- making body Public Company Accounting Oversight Board (PCAOB) AICPA Auditing Standards Board (ASB) U.S. Government Accountability Office (GAO) International Auditing and Assurance Standards Board (IAASB) Standards Auditing Standards (ASs) Statements on Auditing Standards (SASs) Government Auditing Standards (The “Yellow Book”) International Standards on Auditing (ISAs) Web site www.pcaob.org www.aicpa.org www.gao.gov www.ifac.org
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AICPA Code of Professional Conduct Ideal standards of ethical conduct Minimum standards of ethical conduct stated as specific rules Interpretations of the rules by the
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ProfRespon2-Handout - What qualities would you like in an...

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