Audit bodies

A listing of key auditing standard setters, institutes, professional organisations and public bodies.

ICAEW

Audit & Assurance Faculty
The faculty provides technical expertise in the field of audit and assurance within the ICAEW and is a leading UK authority on external audit, other assurance services and internal audit. It offers a range of publications (including technical releases), events and guidance.

United Kingdom

Audit Commission
An independent body promoting efficiency in local public services. It has a statutory duty to appoint auditors to audit accounts of local authorities, NHS bodies and police and fire authorities. The commission's website includes a number of key documents:

• Codes of Audit Practice
• Councils' accounts: Your rights
• Statement of responsibilities of auditors and audited bodies

Auditing Practices Board (APB)
Part of the Financial Reporting Council, the board is responsible for setting auditing standards in the UK. The website includes the full text of standards, practice notes, bulletins and other documents.

Audit Scotland
Organisation working with the Auditor General and the Accounts Commission to carry out financial and performance audits in public services.

Chartered Institute of Internal Auditors (IIA)
Professional body offering qualifications, training and technical resources.

CIPFA Audit Panel
A technical panel within the Chartered Institute of Public Finance and Accountancy. It publishes practical guidance for internal and external auditors.

Higher Education Funding Council for England (HEFCE)
Funding council, which publishes the audit code of practice for HE institutions and universities. Key documents include:

• Model Financial Memorandum between HEFCE and institutions (PDF 215.25kb/53 pages)
  Terms and conditions for payment of HEFCE grants to higher education institutions, including the Audit Code of Practice

National Audit Office (NAO)
Body that conducts financial audits of government departments and agencies. An archive of accounts and reports is available on the website.

Northern Ireland Audit Office (NIAO)
Organisation that provides audit services to the public sector in Northern Ireland. The website offers publications, including local government audit reports.

Public Audit Forum
Consultative and advisory forum established by the Audit Commission, NAO, NIAO, Audit Scotland and the Wales Audit Office. The forum provides guidance on the application of auditing standards to the work of the national audit offices.

Scottish Funding Council (SFC)
Funding body which publishes the audit code of practice for FE institutions in Scotland.

Wales Audit Office
The audit and inspection body covering all sectors of government in Wales.

International

Asian Organisation of Supreme Audit Institutions (ASOSAI)
Regional working group of the International Organisation of Supreme Audit Institutions (INTOSAI).

Australian Auditing & Assurance Standards Board (AuASB)
Board established by the Australian Accounting Research Foundation with responsibility for monitoring developments and identifying new areas requiring guidance. The work of the AuASB is complemented by the Legislation Review Board (LRB) which looks at audit legislation amongst other aspects of Australian law.

European Court of Auditors (ECA)
The ECA has the role of auditing the accounts and the implementation of the budget of the European Union. The website provides an archive of reports and opinions plus key operational documents.

European Organisation of Supreme Audit Institutions (EUROSAI)
Regional working group of INTOSAI which groups together 45 supreme audit institutions within Europe.

Information Systems Audit and Control Association and Foundation (ISACA)
Worldwide membership organisation providing education and training, certification, publications and standards (Information Systems Audit Standards and Statements).

Institute of Internal Audit
US-based Institute of Internal Auditors. The website offers specialist newsletters and publications.

International Auditing and Assurance Standards Board (IAASB)
IFAC committee that issues International Standards on Auditing (ISAs) and International Auditing Practice Statements (IAPSs).

International Organization of Supreme Audit Institutions (INTOSAI)
Professional organisation and network of supreme audit institutions throughout the world.

Office of the Director of Corporate Enforcement (ODCE)
Irish body with responsibility for encouraging adherence to the requirements of the Companies Acts. The ODCE provides information on the responsibilities of auditors.

Organización Latinoamericana y del Caribe de Entidades Fiscalizadoras Superiores (OLACEF)
Independent body that conducts research and provides guidance for supreme audit institutions in the region.