The Egyptian Standards on Auditing (ESA) are based on the ISAs and translated into Arabic.

Name: The Egyptian Standards on Auditing (ESA) are based on the ISAs and translated into Arabic.
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The Egyptian Standards on Auditing (ESA) are indeed based on the International Standards on Auditing (ISAs) and have been translated into Arabic to be used within the Egyptian context, ensuring that auditing practices align with international standards while being accessible to Arabic-speaking professionals.

The Egyptian Standards on Auditing (ESA) Are Based on the ISAs