Auditing Standards

Auditing standards exist to improve the quality of audits by providing a guide for conducting an audit. In the U.S., audit standards are issued by the AICPA (which issues Statements on Auditing Standards pertaining to audits of private companies) and the PCAOB (which issues Auditing Standards pertaining to audits of public companies). The IAASB also issues international accounting standards (ISAs) the pertain to audits of companies outside the U.S.

Audit standards of governmental entities in the U.S. are known as Generally Accepted Government Auditing Standards (GAGAS) or the Yellow Book, and are issued by the Government Accountability Office (GAO).

Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com

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Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world.
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