14.02.2012 - Audit rules. The minimum acceptable standards for the Scottish audit profession will be published in summer 2013 as part of a wider remuneration scheme. The rules will govern the activities of assessors, auditors and partner accountants in the Scottish auditing profession and the conduct of unregistered entities. The rules will implement the remuneration schemes of the International Auditing and Assurance Standards Board (IAASB), which will provide a benchmark for remuneration levels. The IAASB has been set up to establish internationally recognised best practice for professional standards and auditor remuneration.,,, ****, ().
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