International Auditing and Assurance Standards Board

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 profession.

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Proposed International Standard on Sustainability Assurance 5000
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A New Standard for Audits of Less Complex Entities
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Going Concern
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New & Revised Quality Management Standards
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IAASB 2021 Handbook

2021 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.