International Standards on Auditing

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The International Standards on Auditing (ISA) are internationally recognized principles for final auditing .

The professional auditing organizations affiliated with the International Federation of Accountants (IFAC) undertake to follow the requirements of the ISA when drawing up their own regulations, taking into account local circumstances. IFAC appoints the International Auditing and Assurance Standards Board (IAASB), which is responsible, among other things, for the development, maintenance and further development of the ISA.

In the context of increasingly global markets, ISAs are of great importance. In connection with the auditing of annual accounts that have been prepared in accordance with the rules of the internationally most important set of rules, International Financial Reporting Standards (IFRS), the consideration of the International Standards on Auditing is particularly relevant.

The ISAs are published in the annual IFAC Handbook .

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