ACCA考试：International Standards on Auditing！

要想更好的去学习ACCA考试的内容，学员就应该重视ACCA课程学习的每一个过程。在学习ACCA课程的时候，记忆、理解及掌握是很关键的。今天融跃小编给大家分享，ACCA考试：International Standards on Auditing！

1. International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance  Standards Board (IAASB) and provide guidance on the performance of an audit.由国际审计和鉴证业务理事会撰写，提供审计执行的指导

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2. ISAs only apply to the audit of historical financial information. They are written in the context of an audit of financial statements by an independent auditor.只查历史财务信息

3. The ISAs contain basic principles and essential procedures together with related guidance in the form of explanatory material and appendices. It is necessary to consider and understand the entire text of an ISA to

understand and apply the basic principles and essential procedures.它包含了基本概念，实质程序。是principle based，给一些原则性的东西，具体 case 自己判断了。

4. The basic principles and essential procedures of an ISA are to be applied in all cases. If in exceptional cases the auditor deems it necessary to depart from an ISA to achieve the overall aim of the audit, then this departure must be justified.当某些 case 偏离 ISA 时，需要辨别/解释（为什么没有遵守 ISA）。

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