Describe the role of International Standards on Auditing. International Standards on Auditing (ISAs) are issued by the and related services throughout the world. Describe the role of International Standards on Auditing. What is the relationship between International Standards on Auditing and U.S. auditing standards? Describe the role of International Standards on Auditing. International Standards on Auditing (ISAs) are issued by the International Auditing and Accounting Standards Board and are designed to improve the uniformity of auditing practices and related services throughout the world. highlight the differences between highlight the similarities between improve the uniformity of 
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