B28. The Australian Accounting Research Foundation (AARF), which was established by the ICAA and the ASCPA and is jointly funded by those bodies, is responsible for the development of the auditing standards that company auditors, who are members of one or both of these bodies, are required by their professional ethics to use when they are undertaking an audit assignment. The Auditing Standards Board established as part of AARF is responsible for the day to day work on the development of auditing standards and audit practice statements.
Appendix C
DISTRIBUTION OF AUDITORS
within each State and Territory
as at 2 April 1997
