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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 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.
We’re celebrating 40 Years!
Founded in March 1978, the IAASB is proud to celebrate its 40th year serving the public interest setting robust global audit and assurance standards and enhancing public confidence in the accountancy profession. Thank you to our volunteer members and all those that have contributed to IAASB’s successes over the decades.
Bob Dohrer, International Auditing and Assurance Standards Board (IAASB) Member and Chair of the IAASB Data Analytics Working Group, provides an update of the IAASB’s data analytics project, including the highlights of the feedback received on the request for input issued September 2016 Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics as well as the activities performed to date and the vision for the Working Group in its way forward.
The IAASB’s Emerging forms of External Reporting (EER) Task Force developed a Feedback Statement to highlight the responses received on the August 2016 Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements. This Feedback Statement provides an overview of the key messages from the responses to the questions in the Discussion Paper. The responses have helped inform the IAASB as to what its next steps should be to progress with its project in this area. Developing guidance to help overcome the Ten Key Challenges identified in the Discussion Paper will require close collaboration with a wide range of stakeholder groups.
To further its work in this area, the IAASB approved a project proposal in October 2017. The project is intended to develop new non-authoritative guidance to address key challenges, identified by the IAASB, which arise in the performance of assurance engagements over EER in applying ISAE 3000 (Revised). This project was made possible through a grant from the Gordon and Betty Moore Foundation with support from the World Business Council for Sustainable Development (WBCSD).
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