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Your Portal to Global Accountancy Knowledge, Resources, and News
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Global Knowledge Gateway
Independent Standard-Setting Boards
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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.
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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.
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The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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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
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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.
IAASB Technical Director Search
Updated: Focus on Audit Quality
New and Revised Auditor Reporting StandardsSPOTLIGHT ON:
Now Open: IAASB Strategy Survey
The IAASB’s strategy consultation process for 2020–2023 has begun with a stakeholder survey to identify key issues. Input from all stakeholders will inform a future consultation paper (expected in late 2018). The survey is also available in Spanish and French. Share your thoughts today! Open until July 24, 2018.
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.
Update: The Use of Data Analytics Feedback Statement
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.
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QUICK LINKS
- The IAASB Is Hiring
- Interim Nominating Committee
- 2014/2015 IAASB Biennial Report
- IAASB Work Plan for 2017‒2018
- IAASB Work Plan for 2015–2016
- IAASB Strategy for 2015–2019
- 2016-2017 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Fact Sheet
- A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
- Due Process
- IAASB Terms of Reference
IAASB on Twitter 
The @IAASB_News today approves revised ISA 540, designed to strengthen the #audit of accounting estimates and related disclosures – an increasingly critically important aspect of today’s #financial statement. https://t.co/uailfEQEJZ (1 day ago)
Our #StrategySurvey is open! Help @IAASB_News identify key issues for consideration in developing its future. The survey is also available in Spanish and French. Deadline July 24th!https://t.co/4k59L0pyfq (2 days ago)
This week, @IAASB_News has their board meeting in New York discussing revised #audit and #assurance standards! #540 #315 https://t.co/ppO4OXK2Es (4 days ago)
IAASB Invites Stakeholders to Help Shape the Future of EER Assurance. https://t.co/tEJqnHATUH https://t.co/AYJa75NLtL (1 week ago)
Have you taken our #StrategySurvey? We want your views on emerging developments and trends that are likely to shape the @IAASB_News future strategy: https://t.co/4k59L0pyfq (1 week ago)


