International Auditing and Assurance Standards Board information
Professional body for auditing standards
The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements. It is a body supported by the International Foundation for Ethics and Audit.
The Public Interest Oversight Board provides oversight of the IAASB, ensuring that the standards are in the public interest.[1][2]
To further ensure proposed standards are in the public interest the IAASB consults its Consultative Advisory Group, which is composed of standard setters, various international organizations from the private and public sectors, and regulators. Representatives include a balance of users and prepares of financial statements, and should to the extent practicable be balanced geographically.
Founded in March 1978 as the International Auditing Practices Committee (IAPC), the IAASB's current strategic objectives include:
Increase the emphasis on emerging issues to ensure that the IAASB International Standards provide a foundation for high-quality audit, assurance and related services engagements
Innovate the IAASB’s ways of working to strengthen and broaden our agility, capabilities, and capacity to do the right work at the right time
Maintain and deepen relationships with stakeholders to achieve globally relevant, progressive and operable standards [3]
^"IPIOB News". Retrieved 2023-07-31.
^Norris, Floyd (March 1, 2005). "Global Overseer of Auditing Rules Is Born". The New York Times. Retrieved 2013-07-27.
^[1] About IAASB
and 27 Related for: International Auditing and Assurance Standards Board information
financial information. These standards are issued by the InternationalAuditingandAssuranceStandardsBoard (IAASB). According to Olung M (CAO - L), ISA guides...
Generally Accepted AuditingStandards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations...
The AuditingandAssuranceStandardsBoard (AASB) is an independent organization body who serves the Canadian public interest by setting the standards for...
the standard for assurance over non-historical financial information. ISAE 3000 is issued by the InternationalAuditingandAssuranceStandardsBoard (IAASB)...
Internal auditing is an independent, objective assuranceand consulting activity designed to add value and improve an organization's operations. It helps...
3402 was developed by the InternationalAuditingandAssuranceStandardsBoard (IAASB) and published by the International Federation of Accountants (IFAC)...
Oversight Board Pronouncements by the InternationalAuditingandAssuranceStandardsBoard (IAASB) govern audit, review and other assurance services conducted...
(ISSAI) are a benchmark for auditing public entities (External AuditStandards for public entities). The "INTOSAI AuditingStandards" had been approved by the...
International Federation of Accountants (IFAC) and the InternationalAuditingandAssuranceStandardsBoard (IAASB). The Malaysian Institute of Certified...
audit risk. A technical explanation of this term can be found in InternationalStandards on Auditing (ISAs) issued by the InternationalAuditingand Assurance...
independent standard settings boards supported by IFAC. The InternationalAuditingandAssuranceStandardsBoard sets internationalstandards for auditing, assurance...
Accountants and the InternationalStandards on Auditing (ISA) developed by the InternationalAuditingandAssuranceStandard. Performance audit refers to...
independent standard-setting boards supported by IFAC: the InternationalAuditingandAssuranceStandardsBoard (IAASB), the International Accounting Education...
Engagement and Quality Control Standards (formerly known as AuditingandAssuranceStandards) covering various topics relating to auditingand other engagements...
Online for Free". Retrieved 13 November 2012. InternationalAuditingandAssuranceStandardsBoard (2009). Audit Considerations In Respect of Going Concern...
Quality assurance (QA) is the term used in both manufacturing and service industries to describe the systematic efforts taken to assure that the product(s)...
insufficient audits, whereby it performs auditing services that vouch for the finances of companies without following basic auditingstandards. In 1989,...
IIA standards or local standards). NB: Generally accepted auditingstandardsandInternationalStandards on Auditing are external auditstandards. Report...
The International Ethics StandardsBoard for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including...
areas: Standards (QAA is custodian of various sector reference points); Assuranceand enhancement; International; Leadership (QAA advises governments and has...
Global Information