Auditing Open Education Resources

• Open Access - Ethics and Auditing

  • This text highlights the importance of making sure a business abides by its ethics and auditing practices.

• Auditing and Assurance Standards Board

  • The Auditing and Assurance Standards Board (AUASB) is an independent, non-corporate Commonwealth entity of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards.

• Accounting Professional & Ethical Standards Board

  • The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, CA ANZ or IPA must comply. The APESB is equally funded by CPA Australia, CA ANZ and the IPA.