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Business
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| Number of pages / Number of words: |
3 / 817 |
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With the use of International Financial Reporting Standards (IFRS), ISAs have allowed countries to minimize the differences between auditors. This is becoming an increasing trend in a global market place. It is very important for countries trading securities and conducting business in other countries to have a uniform standard on which to audit financial reports...
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IAASB is continually adding and changing ISAs in order to accommodate to countries wanting to induct their standards.
A lot of organizations have taken ISAs set by the IAASB into their auditing standards. The World Bank uses ISAs as a benchmark for its Reports on the Observance of Standards and Codes (ROSCs)...
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