Conformity with International Standards Conformity with International Standards on Auditing

Conformity with International Standards on Auditing

47 Except as noted below, this Auditing Standard conforms with International Standard on Auditing ISA 220 Quality Control for Audits of Historical Financial Information, issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. The main difference between this Auditing Standard and ISA 220 is:

• ISA 220 includes a Public Sector Perspective section. This Auditing Standard does not include a separate section on the public sector as it is sector neutral.

Compliance with this Auditing Standard enables compliance with ISA 220.