Apart from ISA it should be only referred to related Standards such as International Standard on Quality Control 1 (ISQC 1) but not to related International Audit Practice Statements because they have a lower level of authority and serve more as best practice.
Apart from ISA it should be only referred to related Standards such as International Standard on Quality Control 1 (ISQC 1) but not to related International Audit Practice Statements because they have a lower level of authority and serve more as best practice.