governing an Audit This Auditing and Assurance Standard was the first standard on auditing issued by the Institute. As the name suggests, it seeks to lie down and briefly explain the basic principles which govern the auditor’s professional responsibilities and which should be complied with whenever an audit is carried out. These principles are, namely, integrity, objectivity and independence, confidentiality, skills and competence, work performed by others, documentation, planning, audit evidence, accounting…
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