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International Standards on Auditing ( ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants ( IFAC) through the International Auditing and Assurance Standards Board ( IAASB).

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According to Olung M ( CAO - L) ISA guides the auditor to add value to the assignment hence building erally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants ( AICPA).


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: On date of audit, I conducted a joint audit inspection with name of inspector ( inspector ID# ) as stipulated in your contract with FDA to conduct MQSA inspections of certified. Attachmate software is now a part of Micro Focus and all products and information previously on is now on. Provides secure file access and sharing from any device.

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