على ما يبدو فإنه ليس هناك دافع مماثل لتنفيذ المعايير الدولية بشأن مراجعة الحسابات فيما بين المجموعة موضع الدراسة.
ISAs do not yet have the same level of recognition by the International Organization of Securities Commissions (IOSCO), as that enjoyed by IFRS, and efforts are being undertaken at the International Federation of Accountants to upgrade them in the way that IFRS were upgraded prior to their acceptance by IOSCO.