Purpose – The paper aims to explore the impact of the transition to International Financial Reporting Standards (IFRS …

Purpose – The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are … Board and containing the nine fundamental and enduring principles upon which current auditing standards are based. Findings … auditing – so as to rethink the conceptual basis of auditing standards. Five of these are drawn from the paper's analysis of …

standards. The paper identifies the significant challenges and considers the future. Findings – Regulators are increasingly …, there is no attempt to regulate the setting of internal audit standards, but regulators themselves are enunciating internal … audit requirements that go beyond the standards. Research limitations/implications -The paper draws mainly upon developments …

Internal Auditors' Standards. Principally this is about successfully enhancing the scope of internal audit and internal audit …

unsatisfactory that, five years after the global financial crisis broke, the international Standards for internal auditing still do …