The United Kingdom regulatory system and international auditing standards
It should be noted that the two essential texts and the third recommended
text, as well as this subject guide, are based on the legal and regulatory
system in the United Kingdom, although they include reference to
international auditing standards and other important international
developments. The syllabus for this course states that you are not
expected to know the detailed requirements of any specific country’s
audit regulations, but the situation in the UK tends to be similar in many
respects to that in other parts of the world. The situation in the UK is
therefore presented by way of illustration of the many issues surrounding
auditing.
You should also obtain a set of either International Standards on
Auditing (ISAs) (www.ifac.org/publications-resources/2013-handbookinternational-
quality-control-auditing-review-other-assurance-a) or your
own country’s Auditing Standards (if you are not sure then check on
www.ifac.org/about-ifac/membership/members to find the name of your
local accounting body and follow the links from there). In most countries,
international and national standards are very similar, and in some cases
international standards have been adopted in place of national standards.
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