An important early decision will be the board's adoption of auditing standards.

This would not, however, apply to Article 26, on international auditing standards.

Accounting and auditing standards had to be raised, the report said.

There were also few serious accounting and auditing standards prior to 1986.

It is put together to establish public interest oversight of auditing standards."

We conducted our audits in accordance with generally accepted auditing standards.

Past efforts to tighten laws in these areas, particularly auditing standards, have been beaten back by industry lobbying.

Traditionally, auditing standards were set by groups of auditors, with little oversight from governments.

The fight over auditing standards has far broader political implications, according to officials, lawmakers and industry executives.

Before 1972, auditing standards were often upheld by the individual integrity of these professional auditors.

Andersen auditors "do not appear to have followed generally accepted auditing standards," he wrote.

This differs from the external auditor, who follows their own auditing standards.

In order to accomplish this goal, auditors should go further than simply adhering to auditing standards.

Our review did not constitute an examination in accordance with auditing standards.'

We repeat our request for the Commission not to deviate from international accounting and auditing standards.

The Charter also says that those audits will be done in accordance with "generally accepted government auditing standards."

An effort by the accounting profession's trade group to propose its own auditing standards has received a tart response from regulators.

In 1987, the National Audit Office introduced its own auditing standards.

We have audited the accounts set out on pages eight to fourteen in accordance with auditing standards.

We are all agreed about starting work on creating a mechanism for auditing standards at the EU level.

He led successful efforts incrementally to return the University to solvency and generally accepted auditing standards.

The new chief accountant will work closely with the oversight board as it writes new auditing standards.

Financial regulators on Monday announced the creation of an international board to oversee the setting of auditing standards.

Mr. Carmichael will be the principal adviser to the board on technical accounting issues, including auditing standards.

GAO's work involves different collection approaches to meet the evidence requirements of the generally accepted government auditing standards.