QS Study

Objectives of International Standards on Auditing (ISA)

ISA issues at present, International Standards on Auditing (ISAs) are professional standards that deal with the independent auditor’s responsibilities when conducting an audit of financial statements. ISAs contain objectives and requirements together with the application and other explanatory material. These standards are issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB).

The main objective is to improve the conditions for children, adolescents and adults who stutter and parents of children who stutter in all countries by

(a) Sharing concepts and information about self-help and therapy methods.

(b) Outreach to make the movement bigger.

(c) Facilitating communication and cooperation

(d) Educating the general public

(e) Stimulating research.

(f) Being an advocate.

(g) Assisting in the founding of international working groups.

(h) Initiating public relations projects.