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The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, quality control, review, other assurance, and related services, and by facilitating the convergence of international and national standards. In doing so, the IAASB enhances the quality and uniformity of practice throughout the world and strengthens public confidence in the global auditing and assurance profession.
CLARITY CENTER
The IAASB recognized that standards need to be understandable, clear, and capable of consistent application in order to enhance the quality and uniformity of practice worldwide. In 2004, the IAASB began a comprehensive program to enhance the clarity of its International Standards on Auditing (ISAs). This program involved the application of new drafting conventions to all ISAs, either as part of a substantive revision or through a limited redrafting, to reflect the new conventions and matters of clarity generally.
The Clarity Project reached its completion in February 2009 when the Public Interest Oversight Board (PIOB) confirmed that due process had been followed. Auditors worldwide now have access to 36 Clarified ISAs and a Clarified International Standard on Quality Control (ISQC). Learn More 
LATEST PUBLICATIONS & RESOURCES
2011 IAASB Annual Report
IAASB Annual Reports and PlansInternational Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
IAASB Standards & PronouncementsBasis for Conclusions: ISA 610 (Revised), Using the Work of Internal Auditors, and ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
IAASB Basis for Conclusions
