Develops and issues International Standards on Auditing (ISAs) and sets global standards for auditing and assurance services.
An in-depth exploration of the International Auditing and Assurance Standards Board (IAASB), its historical context, functions, key events, and its impact on the global auditing and assurance landscape.
The International Auditing Practices Committee (IAPC) was established to develop auditing standards and promote the harmonization of auditing practices worldwide. It is the predecessor of the International Auditing and Assurance Standards Board (IAASB).
The International Federation of Accountants (IFAC) is a global organization that supports the development and adherence to high-quality professional standards, promoting high-quality practices worldwide.
An in-depth look at the IAASB, its role, historical context, functions, key events, and its importance in the field of auditing and assurance services.
An in-depth overview of the International Standards on Auditing (ISA), issued by the International Auditing and Assurance Standards Board, covering basic principles, essential procedures, historical context, types, key events, and their importance and applicability in auditing practices worldwide.
Standards developed initially by the IAPC and now by the IAASB for conducting audits of financial statements, governing current auditing practices.
Professional standards for auditing financial statements, developed by the IAASB.
International Standards on Auditing (ISAs) are the core standards issued by the International Auditing and Assurance Standards Board (IAASB). These standards set out the basic principles and essential procedures that auditors must follow during the audit of financial statements.
