Why should the auditor comply with these standards in performing their audit works?

Why should the auditor comply with these standards in performing their audit works?

1.      Maintain audit quality and consistency. ISAs establish requirements for planning, performing and reporting an audit so that audit work meets recognised professional standards.

2.      Basis for the audit opinion. Compliance helps auditors obtain sufficient appropriate audit evidence and reduce audit risk to an acceptably low level.

3.      Fulfil professional responsibilities. Applying the relevant standards demonstrates due professional care and strengthens users’ confidence in the auditor’s report.