Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) - A Guide for National Standard Setters that Adopt the IAASB's International Standards but Find It Necessary to Make Limited Modifications

The objective of this paper is to set out the policy of the IAASB on the question: What modifications may a national standard setter that adopts the International Standards promulgated by the IAASB as its national standards make to the International Standards while still asserting that the resulting national standards conform to the International Standards? 

Modifications Policy (English) (PDF | 169K)

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