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We provide a range of resources and information on auditing in the UK and internationally.

UK auditing standards

Knowledge guide to UK auditing standards
Detailed notes on the development of UK auditing standards and quick links to:

  • International Standards on Auditing (UK and Ireland)
  • Practice Notes and Bulletins
  • APB Ethical Standards on Auditing (ESs)
  • Exposure drafts
  • Statements of Standards for Reporting Accountants (SSRA)
  • Standards for Investment Reporting (SIRs)
  • Generally Accepted Auditing Standards (GAAS).

International Standards on Auditing

Knowledge guide to International Standards on Auditing
Detailed timeline showing the development of auditing standards and help on finding:

  • International Auditing Guidelines (1980–1991)
  • International Standards on Auditing (1991–)
  • Clarified ISAs
  • International Auditing Practice Statements (IAPS)
  • information on ISA adoption.

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