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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.
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.
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".
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.
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.
The Public Interest Oversight Board provides oversight of the IAASB, ensuring that the standards are in the public interest. [ 1 ] [ 2 ] To further ensure proposed standards are in the public interest the IAASB consults its Consultative Advisory Group, which is composed of standard setters, various international organizations from the private ...
S88, shorthand for ANSI/ISA88, is a standard addressing batch process control. It is a design philosophy for describing equipment and procedures. It is not a standard for software and is equally applicable to manual processes. It was approved by the ISA in 1995 and updated in 2010. Its original version was adopted by the IEC in 1997 as IEC 61512-1.