ACCA考试International Standards on Auditing怎么理解？

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

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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