in order to standardize sustainable status of environmental management in productive and industrial activities and commercial and economical relationship, the iso 14000 standards series guarantee the minimization of the costs, growth accoptancy of society and trade and environmental quality improvement and natural resources. in fact, these standards will help any organization to improve and sol...

The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. One of the goals of the Information Systems Audit and Control Association (ISACA) is to advance globally applicable standards to meet its vision. The development and dissemination of the IS Auditing Standards are a cornerstone of t...

The development and existence of appropriate, high quality auditing standards is the fi rst step in the road to quality audits. Auditing standards serve several important purposes including defi ning what an audit is, promoting consistency, facilitating education, providing a means to judge performance, and, most of all, infl uencing auditor behavior. Standards also affect many of the other fac...

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...