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the responsibilities of an auditor when engaged to undertake an audit of a financial report, or complete set of financial statements, or other historical The Sarbanes-Oxley Act of 2002, as amended, directs the Board to establish, by rule, auditing and related professional practice standards for registered public Guidance Note on the Companies (Auditor's Report) Order, 2020 · Guidance Note on Audit of Consolidated Financial Statements (Revised 2016) Guidelines for Administration and Usage of e-mail Accounts in IA&AD Financial Attest Auditing Guidelines for audit of State Government Accounts. 4.2. Since audit procedures are consistent with Auditing standards and provides guidance for. Auditors on the job, this would in turn work as a benchmark for The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality control thatIt provides the framework which should be in place to organize an effective Audit Committee and internal/external audit function. The Guideline is not a Generally accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when conducting audits on companies' financial records.