International Auditing and Assurance Standards Board

Just Released: Interactive, Digital Technology Catalog of Issues →

The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality management that strengthen public confidence in the global audit and assurance profession.

Image of the covers of all 5 volumes of the 2026 IAASB handbook
Now Available: 2026 IAASB Handbook
Access the Handbook
Abstract image of interconnected blue cells
Audit Evidence & Risk Response
Explore the Exposure Drafts and Share Your Feedback
Illustration of rows of small businesses
Proposed Revisions to the ISA for Less Complex Entities (ISA for LCE)
Access the Exposure Draft
Layered image of a skyline, laptop and globe outline
ISA 240 (Revised) & ISA 570 (Revised 2024): Fraud and Going Concern Standards
Learn More & Explore Implementation Resources
Summary IAASB Work Plan for 2024-2027 (updated September 2026) Latest On Our Projects: Read brief project updates following our quarterly meetings
News
MEETINGS
QUICK LINKS