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What auditing standards are acceptable (question 10 on Form B)?

IAASA will accept the use of International Standards on Auditing (ISAs) or the International Standards on Auditing (Ireland). Where these are not used, we will consider the basis of acceptability of the standards otherwise applied by the third-country audit entity. The EU can make a decision to adopt the ISAs or a decision regarding the equivalence of third-country auditing standards. IAASA’s acceptance of standards is without prejudice to any decision by the EU third-country.

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