Impact of international auditing standards on auditor performance & independence

What is your question? As a requirement to a question it does not seem relevant to the AA exam.

Discuss the impact of international auditing standards on auditors’ performance and independence.

The purpose of this forum is to respond to technical queries - for example, to clarify concepts or points of technical detail arising from using OpenTuition materials or ACCA past exam Qs & As. Copying out the same requirement of a question (I presume) doesn't help me - what is your technical query?