List of Accountancy Bodies - Auditing Standards-setting Bodies

Auditing Standards-setting Bodies

Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards. Most countries that have adopted the International Standards on Auditing (ISAs) still retain the national auditing standards setting body to enact the international standards in their country.

• International
  • International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).
  • INTOSAI for Government auditing by Supreme audit institutions (SAI)
• Australia
  • AUASB - Auditing & Assurance Standards Board
• Canada
  • Canadian Auditing and Assurance Standards Board
• France
  • Compagnie nationale des commissaires aux comptes (CNCC)
  • Ordre des Experts-Comptables (OEC)
  • Institut Francais des Auditeurs et Controleurs Internes (IFACI) (Unregulated Internal Auditing Guidelines)
• Hong Kong
  • Hong Kong Institute of Certified Public Accountants
• India
  • Auditing & Assurance Standards Board of the The Institute of Chartered Accountants of India
• Malaysia
  • Malaysian Institute of Accountants
• Nepal
  • Institute of Chartered Accountants of Nepal
• South Africa
  • Public Accountants and Auditors Board
• United Kingdom and Ireland
  • Auditing Practices Board
• United States
  • Public Company Accounting Oversight Board - public companies
  • American Institute of Certified Public Accountants - general
  • Government Accountability Office - recipients of federal grants and government organizations
  • Institute of Internal Auditors (IIA) (Unregulated Internal Auditing Guidelines)
  • Information Systems Audit and Control Association (ISACA) (Unregulated Information System Internal Auditing Guidelines)