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New International Standards on Auditing (ISAs) (UK and Ireland) were issued in October 2009 and apply to audits of financial statements for periods ending on or after 15 December 2010.
These 'clarified ISAs' require close attention to documentation and set in stone the process to be undertaken, leaving little ambiguity with regards control, fraud and risk.
Automating the process with software provides reassurance that staff are following the correct procedures at all times. And by reducing paperwork and improving efficiency, they can also be confident about making a profit from their audit work.