International Standards on Auditing adalah suatu standar kompetensi bagi profesional yang bekerja di bidang auditing.
ISA diterbitkan oleh International Auditing and Assurance Standards Boards (IAASB) melalui International Federation of Accountant (IFAC) pada tahun 2009.
“International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor's responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with application and other explanatory material. The auditor is required to have an understanding of the entire text of an ISA, including its application and other explanatory material, to understand its objectives and to apply its requirements properly”,
ISA dibuat dengan tujuan meningkatkan kualitas bukti-bukti audit yang pada akhirnya meningkatkan kualitas hasil audit. selengkapnya bisa download ppt dibawah ini.
Tidak ada komentar:
Posting Komentar