International Standards on Auditing

Target entity: International Standards on Auditing
Context triple: [INTOSAI Professional Standards Committee, relatedTo, International Standards on Auditing]

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. AICPA attestation standards
  AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.
• C. International Standards of Supreme Audit Institutions
  International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
• D. International Financial Reporting Standards
  International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
• E. Code of Ethics of The Institute of Internal Auditors
  The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: International Standards on Auditing
Target entity description: International Standards on Auditing are globally recognized professional guidelines that establish the basic principles and essential procedures for auditors when conducting financial statement audits.

• A. International Standards for the Professional Practice of Internal Auditing
  The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
• B. AICPA attestation standards
  AICPA attestation standards are a set of professional guidelines issued by the American Institute of Certified Public Accountants that govern how CPAs perform and report on assurance engagements such as SOC examinations.
• C. International Standards of Supreme Audit Institutions
  International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.
• D. International Financial Reporting Standards
  International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
• E. Code of Ethics of The Institute of Internal Auditors
  The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.
• F. None of above. chosen