Research Guides: Accounting: Auditing

Auditing Standards

Audit and Attest Standards -AICPA
Links to:
* Statements on Auditing Standards (SASs)
* Statements on Standards for Attestation Engagements (SSAEs)
* Statements on Quality Control Standards (SQCSs)
Note some materials on the AICPA site are member or subscription only. EMU does not have a subscription.
More AICPA Standards
Links to standards such as:
Code of Professional Conduct
Compilation and Review Standards
Consulting Services Standards
Continuing Professional Education (CPE) Programs Standards
Peer Review Standards
Personal Financial Planning Statements
Tax Standards
Valuation Services Standards.
PCAOB Standards - Public Company Accounting Oversight Board
Full text of PCAOB Auditing Standards and related rules. There are also interim standards pages for:
Interim Auditing Standards
Interim Attestation Standards
Interim Quality Control Standards
Interim Ethics Standards
Interim Independence Standards.
Additional info on the application of standards can be found in Staff Q&As or Audit Practice Alerts. The site also includes proposed standards and info on on the standards setting process.
Government Auditing Standards - GAO
"Government Auditing Standards (the "Yellow Book") contains standards for audits of government organizations, programs, activities, & functions, and of government assistance received by contractors, nonprofit organizations, & other nongovernment organizations. ... generally accepted government auditing standards (GAGAS), are to be followed by auditors & audit organizations when required by law, regulation, agreement, contract, or policy." Includes standards, exposure drafts, & related guidance.
Institute of Internal Auditors Standards and Guidance - IIA
The IIA web site provides the text of the International Standards for the Professional Practice of Internal Auditing. Also included are attribute standards, performance standards, a Code of Ethics, and position papers.
IIA membership required for access to some related documents such as Practice Advisories and Guides.
IAASB Clarity Center -International Auditing and Assurance Standards Board / International Federation of Accountants (IFAC)
Includes International Standards on Auditing (ISAs) and International Standard on Quality Control (ISQC), as well as ISA Modules (videos & slides) that explain ISAs. Handbooks & other pubs can be downloaded from IFAC site.

eBook Reference

The Essential Guide to Internal Auditing by K. H. Spencer Pickett
Publication Date: 2011
A condensed version of the Handbook of Internal Auditing, 3rd Edition. It also includes many helpful models, practical guidance and checklists.
Lean Auditing by James C. Paterson
Publication Date: 2014
Internal Control Audit and Compliance by Lynford Graham
Publication Date: 2015-01-12
International Auditing Standards in the United States by Asokan Anandarajan; Gary Kleinman
Publication Date: 2015
In International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA.
Auditing Theory by Ian Dennis
Publication Date: 2015
Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement.

Print Reference @ EMU Library

Brink's Modern Internal Auditing
Call Number:
REF HF5668.25 .B74 2009
A standard reference for internal auditing.
Sawyer's Internal Auditing
Call Number:
HF 5668.25 .S282 2012
Info on techniques, sampling and analytical methods, information systems auditing, reporting, management of auditing activities, environmental auditing, fraud, ethical standards, ...