All 19 ISA Standards questions
More in ISA Standards
What is the overall objective of an audit under ISA 200? What is the difference between reasonable assurance and absolute assurance? What is an assurance engagement and what are its elements? What is the structure of the ISA standards (the numbering series)? What does ISA 315 (Revised) require regarding risk assessment? What does ISA 330 address? What is ISA 240 about? What does ISA 500 establish about audit evidence? What is ISA 320 about? What does ISA 570 cover?
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Auditing & Assurance › ISA Standards

What are the International Standards on Auditing (ISAs)?

Beginner

Answer

ISAs are professional standards issued by the IAASB (International Auditing and Assurance Standards Board) that set the requirements and guidance for auditing financial statements. They promote consistent, high-quality audits worldwide, covering objectives, planning, evidence, and reporting. Many jurisdictions adopt them directly or base national standards on them.
Real-world example An audit firm applies ISAs across its international engagements so audits in different countries follow a common quality baseline.

Common follow-ups: Who issues the ISAs? | How are ISAs adopted nationally?

Audit Objectives & Types Audit Evidence & Procedures ISA Standards
All 19 ISA Standards questions