•
European Union: The
Audit Directive of 17 May 2006 enforces the use of the
International Standards on Auditing for all
Statutory audits to be performed in the
European Union. The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by
Community law requiring all statutory audits be carried out on the basis of all international auditing standards. The Directive has given implementing powers to the
European Commission, in order to adopt "en bloc" the ISAs in accordance with the
Council Decision of 28 June 1999, also known as the "Comitology Decision". •
European Court of Auditors: the
European Court of Auditors performs its audits in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, in so far as these are applicable in the
European Community context. • The
United Nations Board of Auditors (the external audit of the UN) has adopted the ISAs although this Board is composed of three
Supreme Audit Institutions chairmen, usually using the
INTOSAI Auditing Standards. ==See also==