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This ISAE is effective for assurance engagements where the assurance report is dated on or after December 15, 2015. The auditing standard setting body created by the Board of Accountancy is knowns as a. Auditing Concepts Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditors Independence, Relationship of auditing with other disciplines. study4smart Chapter 6 Auditing and Other Assurance. Auditing Theory Test Bank Going Concern Financial Audit. BSA 1-Chapter 13 Risk Response Part I. Reasonable Assurance3. . craigslist tri cities wa cars by owner