问题详情

Whichofthefollowingstatements,relatingtoInternationalStandardsonAuditing(ISAs),ifany,is/arecorrect？
(1)InternationalStandardsonAuditing(ISAs)areissuedbytheInternationalAccountingStandardsBoard(IASB)andprovideguidanceontheperformanceandconductofanaudit
(2)IntheeventthatISAsdifferfromlocallegislationinaspecificcountry,auditorsmustcomplywiththerequirementsoftheISAs
A.1only
B.2only
C.Both1and2
D.Neither1nor2
请帮忙给出正确答案和分析，谢谢！