The International Standards on Auditing (ISAs) Are Issued By

question 62

Multiple Choice

The International Standards on Auditing (ISAs) are issued by:

• A) United States Securities and Exchange Commission.
• B) International Federation of Accountants.
• C) International Institute of Internal Auditors.
• D) International Quality Control Association.

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Definitions:

Male Comparator Jobs

Reference occupations or roles typically dominated by men, used in evaluating job equality and assessing wage gaps against female-dominated jobs.

Inequitable Female Job Classes

Describes job categories or classifications that unfairly disadvantage women in terms of pay, opportunities, or treatment compared to male-dominated job classes.

Hay Plan

A method of job evaluation developed by the Hay Group that assesses positions on the basis of know-how, problem-solving ability, and accountability to determine relative worth.

Executive Jobs

Professional positions with significant decision-making responsibilities often within the higher levels of an organization's hierarchy.