The International Standard on Auditing (ISA) is a guide that provides generally accepted standards for auditing. The International Standard on Auditing was created to harmonize auditing standards internationally. The main goals of its creation were as follows:
expand the circle of users of financial statements,
facilitate the comparison of the financial performance of companies in different countries,
provide an opportunity to assess the competence and professionalism of audit firms.
ISA contains basic principles; necessary procedures and guidelines; recommendations for the application of principles and procedures.
Numerous organizations are involved in the development of ISA regulations. Among the main ones: the International Federation of Accountants (IFAC), created in 1977, and the Committee on International Auditing Practice (CMAP), International Center for Accounting Reform (ICAR).
ISA is used in the development of any reporting, not only financial. In addition to the Compendium...
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