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Implementing international standards on auditing

ICAEW has created a series of practical guides to support auditors in implementing the IAASB’s international standards on auditing. The guides focus on key challenges in implementing ISAs and how to overcome them.

Implemented successfully, the International Standards on Auditing (ISAs), published by International Auditing and Assurance Standards Board (IAASB), can help auditors boost efficiency, improve documentation, provide better reporting to clients, and enhance audit quality. But implementing ISAs does present a number of practical challenges for auditors.

These guides have been developed to help practitioners performing audits of small and medium-sized entities to better understand ISA requirements and deal with implementation. The guides focus on key implementation issues and do not address all ISAs requirements or look at ISAs already addressed in other ICAEW guidance.