Point of View - Setting Standards for Auditing
In recent years, auditing standard setting has undergone fundamental reform as part of the regulatory response to corporate reporting scandals. Standard setting was once one of the hallmarks of the accountancy profession’s self regulation.

Two new standard setting models are emerging:
  • Independent and proactive public interest oversight over existing structures, for example the Public Interest Oversight Body (PIOB) and the International Auditing and Assurance Standards Board (IAASB)

  • New standard setting bodies that are independent of the profession, for example the US Public Company Accounting Oversight Board (US PCAOB).
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Victor Clarke
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Setting Standards for Auditing