International Standards on Auditing

International Standards on Auditing
ISA External auditing guide lines issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IFAC Web site states that ISA are "intended for international acceptance" as part of the IFAC’s mission to encourage international *harmonization of accounting practices. It also states that ISA "contain basic principles and essential procedures together with guidance in the form of explanatory and other material." Some countries have adopted ISA, while other countries have agreed to reconcile national auditing standards with ISA. The ISA are available online from the IFAC Web site. The IFAC also issues * International Auditing Practice Statements, which are intended to assist in the practical implementation of ISA. Web link:

Auditor's dictionary. 2014.

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