Who is responsible for confirming that the audit standards have been met?

The responsibility for confirming that the audit standards have been met primarily lies with the auditor. Auditors are trained professionals who conduct examinations of financial statements or compliance with regulations to assure stakeholders that the information presented is accurate and conforms to established guidelines, including audit standards.

The auditor's role is to ensure that they adhere to relevant auditing standards throughout the audit process. This includes planning the audit, gathering sufficient and appropriate evidence, and evaluating the findings against the standards set by regulatory bodies. By doing so, they help maintain the integrity and reliability of the audit results.

While different parties such as a company’s management might play a role in preparing for the audit, it is the auditor who ultimately verifies compliance with the applicable standards. ACSA, presumably referring to an auditing bodies or associations, may establish guidelines or standards, but they do not directly confirm adherence in individual audits. Likewise, a safety committee’s role typically focuses on occupational and environmental safety and would not encompass fulfilling auditing standards.

In conclusion, the auditor has a crucial responsibility for confirming compliance with audit standards as part of their professional duties and obligations.