International Auditing and Assurance Standards Board

 

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

 

A New Standard for Audits of Less Complex Entities

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2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

CURRENT EDITION

Standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information.

 
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