ISAs (International Standards on Auditing)

International Standards on Auditing (ISAs) are globally recognized guidelines that auditors follow to ensure audits of financial statements are performed consistently, thoroughly, and reliably. They set out the procedures and requirements for auditors to gather sufficient evidence, assess a company’s financial health, and express an independent opinion on whether the financial reports are fair and accurate. ISAs help promote transparency, improve trust among stakeholders, and facilitate comparability of financial information across different countries and industries. Essentially, they serve as a professional blueprint for conducting high-quality audits worldwide.