Auditing standards of the United States allow auditors to perform an audit in accordance with International Standards on Auditing (ISAs).

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The auditing standards of the United States, as set by the American Institute of Certified Public Accountants (AICPA), allow auditors to perform an audit in accordance with International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB). This is known as a "conforming" audit opinion. However, the AICPA also issues its own auditing standards known as Generally Accepted Auditing Standards (GAAS), which differ slightly from the ISAs in some respects.

Auditing Standards of the United States Allow Auditors to Perform