What Function Does the International Auditing and Assurance Standards Board（IAASB）Play?
The International Auditing and Assurance Standards Board, also known as the IAASB, is responsible for setting the International Standards on Auditing (ISAs). It is an independent body that sets international standards of high quality on aspects of: The International Auditing and Assurance Standards Board were established in March 1978. Before that, it was known as […]
1. Professional Skepticism In An Audit Of Financial Statements
The auditing practice requires a high level of Professional Skepticism at all times. 在审计领域，职业怀疑论的概念无处不在。 In the same way that a Jedi from Star Wars is always working to improve his or her understanding of the “force,” an auditor is always working to improve his or her capacity to exercise Professional Skepticism. When carrying out an […]
MIA: Covid-19 FAQs on Auditing
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