International Standards on Auditing (ISAs)

International Standards on Auditing (ISAs) are globally recognized guidelines that auditors follow to ensure the quality, consistency, and reliability of financial statement audits. They set out the procedures, ethics, and professionalism required when examining a company's financial records. By adhering to ISAs, auditors provide confidence to investors, regulators, and other stakeholders that the audited financial information accurately reflects the company’s financial position. Essentially, ISAs help maintain trust in financial reporting across different countries and industries by establishing a common, high-quality framework for conducting audits.