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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International Standard on Sustainability Assurance 5000
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A New Standard for Audits of Less Complex Entities
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Proposed Revisions Related to Fraud (ISA 240 (Revised))
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2023-2024 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements

CURRENT EDITION

For the first time, the 2023-2024 Handbook comprises four volumes to improve the user experience and accommodate new as well as revised standards.