Conformity with International Standards Conformity with International Standards on Auditing

Conformity with International Standards on Auditing

44 Except as noted below, this Auditing Standard conforms with International Standard on Auditing ISA 500 Audit Evidence, issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. The main difference between this Auditing Standard and ISA 500 is that ISA 500 includes a Public Sector Perspective. 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 500.