Question：What is the authority of International Standards on Auditing (ISAs)?
A. They are intended to be persuasive but not prescriptive and the auditor can depart from them if he considers it appropriate.
B. They are expected to be observed by practising members of the participating accountancy bodies whenever an audit is carried out.
C. They are expected to be observed by practising members of the participating accountancy bodies only where the audit requirement is laid down by statute.
D. They have statutory authority established in the national legislation.
The correct answer is: They are expected to be observed by practising members of the participating accountancy bodies whenever an audit is carried out.
ISAs prescribe the basic principles which auditors are expected to follow in the conduct of an audit. They normally apply whenever an audit is carried out, whether the audit is statutory or non-statutory.
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