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The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements. It is a body supported by the International ...
International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB). According to Olung M (CAO - L), ISA guides the auditor to add value to the assignment hence building confidence of investors.
ISA 400 talks about the "walk through testing" or auditing in depth test. This standard was withdrawn in 2004, and has been replaced with the ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and the ISA 330, “The Auditor’s Procedures in Response to Assessed Risks” [ citation needed ]
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
International Auditing and Assurance Standards Board; International Standards on Auditing; ISA 230 Documentation; ISA 310 Knowledge of the Business; ISA 320 Audit Materiality; ISA 400 Risk Assessments and Internal Control; ISA 500 Audit Evidence; ISAE 3000; ISAE 3402; ISO 19600
International Standard on Assurance Engagements (ISAE) 3402, titled Assurance Reports on Controls at a Service Organization, is an international assurance standard that describes Service Organization Control (SOC) engagements, which provides assurance to an organization's customer that the service organization has adequate internal controls. [1]
Global Internal Audit Standards set forth essential requirements and recommendations for the professional practice of internal auditing globally. The Standards apply to any individual or function that provides internal audit services; for organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the ...
Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards: Level 4: Auditing Guidelines: ISSAI 1000-1810: Financial Audit Guidelines: Financial_Audit_Guidelines_E.pdf: ISSAI 3000-3100: Performance Audit Guidelines: ISSAI 4000-4200: Compliance Audit Guidelines: ISSAI 5000-5010: Guidelines on auditing ...