Tipo
Standard setter
Organizzazione
IAASB
Indirizzo
529 5th Avenue
CAP
10017
Città
New York
Nazione
USA
WEB site
Ruolo
Technical Director
Nome
Willie
Cognome
Botha
Descrizione
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 management, review, other assurance, and related services. These standards are used in more than 130 jurisdictions to enhance the quality and uniformity of audit and assurance engagements and strengthening public confidence in markets and economies. The IAASB’s work is set forth in our Strategy, as well as the more detailed Work Plan. Our latest public report highlights our work.
Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees the work of the IAASB to ensure that the activities of the IAASB, and the development or revision of standards, have followed due process and are responsive to the public interest. The Monitoring Group, a group of international financial institutions and regulatory bodies, oversees the PIOB’s governance structures. We are dedicated to operating as transparently as possible. IAASB meetings are streamed on YouTube and meeting agendas and papers are available on this website. In addition, the website includes detailed project histories, public consultations and exposure drafts, and consultation comment letters submitted by stakeholders. This publicly accountable, multi-stakeholder structure ensures the IAASB develops robust standards that address priority public interest issues.