auditing standars traffic sign on blue sky

auditing standars international standards generally accepted gaas public company accounting oversight board pcaob quality control qcs ethical auditors esa assurance iaasb internal audit ias statement sas financial fasb asb federation accountants ifac council aasc organization supreme institutions intosai government gagas american institute certified aicpa frameworks compliance forensic information systems environmental risk-based performance integrated reporting professional skepticism evidence materiality auditor independence sampling fraud continuous documentation communication committee objectivity planning completion review competence standardization iso technology sustainability approach data analytics sector