As we enter the spring of 2010 there is a pressing need to start getting into shape for the clarified International Standards on Auditing (ISAs). The overriding issue for all practitioners is how we make the best use of the change. Clarified ISAs provide us with a rare opportunity to improve the quality of our audits and audit efficiency. We have to make the transition to clarified ISAs, and we might as well achieve other improvements at the same time.