IAASB guidance for national modifications to ISAs

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31 Jul 2006

The International Auditing and Assurance Standards Board (IAASB) has published 'A Guide for National Standard Setters that Adopt the IAASB's International Standards but Find It Necessary to Make Limited Modifications'.

The guide is non-authoritative. The IAASB has issued it in the interest of seeking a common understanding among national standard setters, regulators, and the public, regarding the circumstances that the IAASB believes should exist before a national standard setter may assert that its standards conform to the IAASB's International Standards.
Click to Download the Policy Guide from the IAASB's website (PDF 174k).


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