General Standards

General Standards

The general standards that guide government auditors, as well as other independent auditors, stated in summary style, are:

· Independence: The auditor and his/her firm must be free, in both fact and appearance, from all types of impairments of independence.

· Professional judgment: The auditor should use professional judgment in planning and performing all audits.

· Competence: Those individuals assigned to the audit must possess adequate professional competence for the tasks required to complete the engagement.

· Quality control and assurance: Audits must be performed by auditors whose organizations maintain an internal quality control system and have an external peer review on a regular basis.

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