ISA

If you’re citing an ISA as the authority for an answer point you need the correct number and title for first mention (thereafter you can just refer to the number).

If you look at a marking scheme, however, you will see that there are generally few if any refs to ISAs as the authority (but will potentially enhance the marker’s overall impression of the quality of your answers). So if instead of writing “ISA 500 Audit Evidence requires the auditor to obtain sufficient and appropriate audit evidence that the valuation work performed by the management expert is adequate for the purposes of the audit”, a candidate writes “The auditor must obtain sufficient and appropriate audit evidence that the valuation work performed by the management expert is adequate for the purposes of the audit.” – he/she will get the same mark.