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International Standards on Auditing (ISA)     Print

The professional standards for the performance of audit of financial information. These standards are issued by the International Federation of Accountants through the International Auditing and Assurance Standards Board.

The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audit to be performed in the European Union.

The use of the ISA standards

  • European Court of Auditors: the European Court of Auditors performs its audits in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics, in so far as these are applicable in the European Community context.
  • The United Nations Board of Auditors, i.e. the external audit of the UN, has adopted the ISAs.

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