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International Auditing and Assurance Standards Board


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A standing committee of the International Federation of Accountants (IFAC) with a specific responsibility to issue exposure drafts and guidelines on auditing and related services. It also issues International Standards on Auditing (ISA). The IAASB assumed these responsibilities from the former International Auditing Practices Committee (IAPC) in 2002. Its members are nominated by IFAC member bodies, the Transnational Auditors Committee (TAC), and, in the case of public members, other organizations or interested parties.

http://www.ifac.org/iaasb/ Website of the IAASB: a pdf version of the latest Handbook of International Standards on Auditing and Quality Control can be downloaded free of charge

Subjects: Accounting.


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