Auditing and Assurance Standards
Auditing and assurance standards provide minimum guidance for audit or assurance practitioners to help determine the extent of steps and procedures that should be applied to fulfil the objective of the audit or assurance engagement. They are the criteria or yardsticks against which the quality of audit or assurance results are evaluated.
This page includes Related Services Standards for Agreed-upon Procedures Engagements.
New: View Standards web pages here 
