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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.
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It is stated in ISA 315 (paragraph A.124) that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures.
ISA 400 Risk Assessments and Internal Control; ISA 500 Audit Evidence; ISA 501 Audit Evidence - Additional Considerations for Specific Items;
The International Shuffleboard Association - ISA - was founded in Saint Petersburg, Florida in 1979. [1] Shuffleboard is a competitive game played on marked floor courts. The ISA promotes Shuffleboard competition and travel worldwide. The 2009 Deck Shuffleboard championship in Zephyrhills, Florida at Betmar Shuffleboard Club featured 64 ...
The relationship between IEC and ISA in the development of the IEC 62443 series is characterized by complementary roles. IEC serves as the global standardization body responsible for publishing and maintaining the IEC 62443 series, while ISA contributes significant technical expertise, industry insight, and foundational drafts through its ISA99 committee.
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