... a movie to make an auditing lecture “come alive” may be another alternative. In terms of the International Standard on Auditing (ISA) 200 (International Auditing and Assurance Standard Board (IAASB), 2010a), the objective of an audit is to express an opinion on a client's financial statements...

... to provide input into international standard setting. A somewhat more subtle way of influencing the standards is to provide resources to the IASB, for example, technical personnel for the projects which develop the standards. A particular example is the joint development of a conceptual framework...