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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.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
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.
Another significant ISA standard family is the batch processing standards of ANSI/ISA-88.00.01 Models and Terminology, ANSI/ISA-88.00.02 Data Structures and Guidelines for Languages, and ANSI/ISA-88.00.03 General and Site Recipe Models and Representation, which are products of the ISA-88 Batch Control committee.
ISA 500 Audit Evidence is one of the International Standards on Auditing.It serves to guide the auditor on obtaining audit evidence through the application of an appropriate mix of tests of control systems and substantive tests of transaction and balances.
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005–2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
ANSI/ISA-95.00.02-2001, Enterprise-Control System Integration Part 2: Object Model Attributes consists of attributes for every object that is defined in part 1. The objects and attributes of Part 2 can be used for the exchange of information between different systems, but these objects and attributes can also be used as the basis for relational ...
ISA100.11a is a wireless networking technology standard developed by the International Society of Automation (ISA). The official description is "Wireless Systems for Industrial Automation: Process Control and Related Applications".