... - International Auditing And Assurance Standards

Standards for agreed-upon procedures and compilation engagements. 4. Key Current Developments (2024–2027 Strategy)

Standards for auditing historical financial information (e.g., ISA 700 for audit opinions). (Review) International Auditing and Assurance Standards ...

Major updates to ISA 240 (Revised) and ISA 570 (Revised) to strengthen auditor responsibilities in these critical areas. (Review) Major updates to ISA 240 (Revised) and

The board consists of 16 members, including a full-time Chair and a Vice Chair, drawn from diverse stakeholder groups. For assurance engagements other than audits or reviews (e

The IAASB operates as an independent standard-setting body under the International Foundation for Ethics and Audit (IFEA) .

For assurance engagements other than audits or reviews (e.g., sustainability reporting). (Related Services)

The International Auditing and Assurance Standards Board (IAASB) is the primary global body responsible for setting standards that ensure high-quality audit and assurance engagements. Currently, over 130 jurisdictions worldwide utilize International Standards on Auditing (ISAs) to provide a consistent framework for financial transparency and public confidence in global markets. 2. Governance and Structure