Which of the following statements relating to In

Which of the following statements, relating to International Standards on Auditing (ISAs), if any, is/are correct？

(1) International Standards on Auditing (ISAs) are issued by the International Accounting Standards Board (IASB) and provide guidance on the performance and conduct of an audit

(2) In the event that ISAs differ from local legislation in a specific country, auditors must comply with the requirements of the ISAs

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

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