International Standards on Auditing (SAs) are issued by the international Auditing and Assurance Standards Board (1AASI) of the International Federation of Accountants (IFAC) and are designed to A. Improve the reliability and robustness of auditing practices and related services throughout the world B. Issue pronouncements on a variety of audit and attest functions that ensure harmonization of auditing practices and related services worldwide similar to those sued by the AICPA and the PCAOB C. Ensure the uniformity of national auditing standards and other related services standards and their acceptance worldwide OD. Promote the dominance of the different countries auditing practices and related services as ISAs do not override a specific countrysregulation power in audit of finance and other information