The Role of Professional Organizations in Developing the Auditing Profession – The American Institute of Certified Public Accountants as a Model

Abstract

This study aims to highlight the role of the American Institute of Certified Public Accountants (AICPA) in developing the auditing profession in the United States and globally. The study reached a number of key findings, the most important of which is that the AICPA has played a significant role in developing the profession, both locally and internationally, through:

• Issuing Generally Accepted Auditing Standards .


• Issuing the Code of Professional Conduct and Ethics.


• Issuing Continuing Professional Education programs.


• Issuing professional monitoring and quality performance development programs.


• Keeping pace with technological advancements affecting the profession.