Auditing Standards
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Audit and Attest Standards -AICPALinks 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 StandardsLinks 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 BoardFull 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.
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Institute of Internal Auditors Standards and Guidance - IIAThe 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
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The Essential Guide to Internal Auditing
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Publication Date: 2011A condensed version of the Handbook of Internal Auditing, 3rd Edition. It also includes many helpful models, practical guidance and checklists. -
Lean Auditing
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Publication Date: 2014 -
Internal Control Audit and Compliance
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Publication Date: 2015-01-12 -
International Auditing Standards in the United States
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Publication Date: 2015In International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA. -
Auditing Theory
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Publication Date: 2015Identifying 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
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Brink's Modern Internal Auditing
Call Number:
REF HF5668.25 .B74 2009A standard reference for internal auditing. -
Sawyer's Internal Auditing
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HF 5668.25 .S282 2012Info on techniques, sampling and analytical methods, information systems auditing, reporting, management of auditing activities, environmental auditing, fraud, ethical standards, ...
