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'''Statutory Auditor''' refers to |
'''Statutory Auditor''' refers to |
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* The external [[certified public accountant]], i.e. [[external auditors]], in most countries. He is an external service supplier; in charge of certifying the [[Financial Statements]] according to specific professional auditing standards (e.g. [[Association of Chartered Certified Accountants|ACCA]], [[ACA]], [[INTOSAI]] standards) |
* The external [[certified public accountant]], i.e. [[external auditors]], in most countries. He is an external service supplier; in charge of certifying the [[Financial Statements]] according to specific professional auditing standards (e.g. [[Association of Chartered Certified Accountants|ACCA]], [[Institute of Chartered Accountants in England and Wales|ACA]], [[INTOSAI]] standards) |
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The most used external audit standards are the US [[GAAS]] of the [[American Institute of Certified Public Accountants]]; and the [[International Standards on Auditing]] (ISA) developed by the [[International Auditing and Assurance Standards Board]] of the [[International Federation of Accountants]]. |
The most used external audit standards are the US [[GAAS]] of the [[American Institute of Certified Public Accountants]]; and the [[International Standards on Auditing]] (ISA) developed by the [[International Auditing and Assurance Standards Board]] of the [[International Federation of Accountants]]. |
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Statutory Auditor refers to
The most used external audit standards are the US GAAS of the American Institute of Certified Public Accountants; and the International Standards on Auditing (ISA) developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants.
