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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Home Auditing & Assurance
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
Proposed ISA 810 (Revised)
The IAASB is seeking comments for its Exposure Draft proposing changes to International Standard on Auditing (ISA) 810, Engagements to Report on Summary Financial Statements. The deadline for submitting comments is November 2, 2015.
It is proposing limited conforming amendments to ISA 810 as a result of the issuance of its new and revised Auditor Reporting standards, which address auditor reporting on general purpose financial statements.
Proposed Changes in Response to IESBA NOCLAR Project
The deadline is October 21, 2015, to comment on the IAASB Exposure Draft, Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations.
The Exposure Draft proposes limited amendments to the IAASB’s International Standards in response to the International Ethics Standards Board for Accountants' (IESBA’s) May 2015 Re-Exposure Draft, Responding to Non-Compliance with Laws and Regulations.
The IAASB’s Clarity Project to revise and redraft its International Standards on AuditingTM (ISAsTM) was completed in February 2009. The 36 Clarified ISAs and a Clarified International Standard on Quality ControlTM (ISQCTM) are now effective and being adopted and implemented worldwide. Learn More
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