Various professional bodies and regulatory agencies set auditing standards. Some of the primary organizations include:
- International Auditing and Assurance Standards Board (IAASB): Sets international standards known as International Standards on Auditing (ISAs). - American Institute of Certified Public Accountants (AICPA): Issues the Generally Accepted Auditing Standards (GAAS) in the United States. - Public Company Accounting Oversight Board (PCAOB): Oversees the audits of public companies in the U.S.