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.由國際審計和鑒證業(yè)務理事會撰寫，提供審計執(zhí)行的指導

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.只查歷史財務信息

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，實質程序。是principle based，給一些原則性的東西，具體 case 自己判斷了。

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.當某些 case 偏離 ISA 時，需要辨別/解釋（為什么沒有遵守 ISA）。

ACCA智播課是適合ACCA學員學習的一門課程，幫助學員進行基礎知識的學習，同時在ACCA考試沖刺階段進行關鍵知識點的拔高，能夠在考試前進行考前模擬等，幫助學員更好的備考ACCA課程。

ACCA考試知識點的內容就這么多，學員如果對知識點還有更多的疑問，可以文章評論一起學習探討！