Dec 15, 2016
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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Home Auditing & Assurance
The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, assurance, and other related areas, and by facilitating their adoption and implementation. In doing so, the IAASB enhances the quality and consistency of practice throughout the world and strengthens public confidence in the global auditing and assurance profession.
Comment Deadline Change
The comment letter deadline for the Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting (the EER Discussion Paper) has been extended to Friday February 3, 2017 to allow for additional outreach and sufficient time for responses from stakeholders.
Following the US Public Company Accounting Oversight Board's (PCAOB) recent release of its Reproposed Auditing Standard, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, the IAASB's Auditor Reporting Implementation Working Group has prepared The New Auditor’s Report: A Comparison between the ISAs and the PCAOB Reproposal to assist interested parties in understanding key aspects of the IAASB's new and revised Auditor Reporting standards issued in January 2015 and the PCAOB Reproposal.
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