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This study aims to investigate the impacts of revised auditing standards 700, revised auditing standards 315 and revised auditing standards 540 on auditor’s performance in Lagos State, Nigeria. The method employed for the study was a survey research design, in which data were collected through a well-structured questionnaire instrument. The population of the study comprised all audit firms in Lagos State, while the Big4 audit firms were used as sampling frame for the study with convenience sampling technique. A total of 150 copies of administered questionnaire were returned and analyzed for this study. The data was analyzed using multiple regression analysis. The study reveals that revised auditing standards 700 (forming an opinion and reporting on financial statements) with p-value (0.000) have significant influence on auditor’s performance. The study also reveals that revised auditing standards 315 (identifying and assessing the risks of material misstatement) with p-value (0.619) and revised auditing standards 540 (Auditing Accounting estimates and related disclosure) with p-value (0.864) have no significant influence on auditor’s performance.
Key words: Auditors Performance, Revised International auditing standards and Accounting Standards