The auditing standards issued by the American Institute of Accountants, Auditing Standards, are a primary reference for auditing standards, before developing the standards issued by the Public-PCAOB Supervisory Board.
Board Oversight Accounting Companies, and the issuance of international standards for auditing, but some references still refer to them for their application when auditing private joint-stock companies. These standards include
a general set of standards
Required :
Explain the general standards of the American auditing standards and the conditions for practicing the profession
- Refer to the Saudi legislation and indicate the extent to which the conditions for practicing the profession in accordance with the legislation agree with the conditions for practicing the profession