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ASA 520 - Analytical Procedures - April 2006
Conformity with International Standards Conformity with International Standards on Auditing
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Conformity with International Standards on Auditing
29 Except as noted below, this Auditing Standard conforms with International Standard on Auditing ISA 520 Analytical Procedures, issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. The main difference between this Auditing Standard and ISA 520 is:
- ISA 520 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 520.