Abstract

The world is witnessing tremendous professional and technical developments. It has supported the profession of auditing and auditing worldwide, especially in the efforts of the American Institute of Accountants (AICPA), the Office of the General Accountant (GAO), the Institute of Internal Auditors IIA in the United States of America and the International Federation of Accountants (IFAC) to achieve the highest levels of accounting and administrative innovation. , Several criteria have been developed to achieve this goal. These standards are often expressed in numbers, quantitative standards, and standards of how they are expressed in terms of quality, which are expressed on the basis of rejection rates for quality control or product grade.
The objective of this study is to identify the appropriate standards for auditing and auditing which results in the quality of administrative creativity, and then to observe and measure the actual performance against the standards, as well as to identify the administrative deviations accurately, in order to take the corrective measures; hence the importance of the subject in the follow-up performance and evaluation, Ensure the validity of financial transactions with third parties and ensure that they are supported by legal documents.

Key words: American Institute of Accountants (AICPA), Office of the General Accountant (GAO), International Federation of Accountants (IFAC)