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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, assurance, and other related standards, and by facilitating the convergence of international and national auditing and assurance standards. In doing so, the IAASB enhances the quality and consistency of practice throughout the world and strengthens public confidence in the global auditing and
assurance profession.
CLARITY CENTER
The IAASB’s Clarity Project to revise and redraft its International Standards on Auditing (ISAs) was completed in February 2009. The 36 Clarified ISAs and a Clarified International Standard on Quality Control (ISQC) are now effective and being adopted and implemented worldwide. Learn More
IAASB Survey on Strategic Review Closing Soon
The International Auditing and Assurance Standards Board (IAASB) has released an online survey seeking public comment, insights, and views from all stakeholders to help shape its future direction. Responses to the survey will inform the development of a formal Consultation Paper on the strategy and work program commencing 2015. The Consultation Paper is scheduled to be issued in late 2013.
QUICK LINKS
- Responses to the June 2012 Invitation to Comment on Auditor Reporting
- 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Fact Sheet
- Staff-Prepared Basis for Conclusions Documents for Each IAASB Pronouncement
- IAASB Strategy and Work Program, 2012-2014
- Due Process
- IAASB Terms of Reference

