The handbook is intended to fulfill the needed of students, practicing accountants and others, in both the public and private sectors, who mat frequently need to consult accounting and auditing standards and associated professional pronouncements. This volume is devoted to auditing and includes a description of the institutional framework governing auditing pronouncements, auditing standards, auditing guidance statement, auditing exposure drafts, miscellaneous professionals statements and ethical pronouncement of the accounting bodies and information of international auditing guidelines.