Tag (SQ): Auditor Compliance

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AAA – L3 – SA – Q4.1 – International Standards on Auditing

True statement about ISAs.

Which of the following is true about ISAs?

A   They are statutory

B   An auditor shall follow them in the conduct of his audit

C   An auditor does not have to follow all ISAs

D   If uncertain about interpretation, the auditor should contact the IAASB

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