ISA

1. Financial reporting.

International Standard on Auditing, setting out minimum standards for the conduct of audits.

2. UK personal tax.

Individual Savings Account, exempt, subject to limits, from personal taxes in the UK.

See also

• Assurance
• Audit
• Auditing standards
• Auditor
• Auditors’ report
• Audit trail
• Corporate Reporting Council
• Developments in corporate and market regulation: implications for the treasurer
• Engagement letter
• Financial Reporting Council
• Financial statements
• Letters of representation
• Third line of defence
• Value for money