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Internation Auditting and Assurance Standards (IAAS) are designed to effectively and efficiently complete any audit assignment by the Auditor.
It gives standard guidance for every aspect of the audit from start till end. Scope of work, planning of audit procedures, extent of procedures (consideration of materiality), execution of auditing procedures, collection of audit evidences, forming an opinion on the basis of audit evidences and procedures and issuance of audit report, every aspect is covered and performed with the help of these standards.
