International Auditing And Assurance Standards ... -

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

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

Standards for auditing historical financial information (e.g., ISA 700 for audit opinions). (Review) For assurance engagements other than audits or reviews (e

The board consists of 16 members, including a full-time Chair and a Vice Chair, drawn from diverse stakeholder groups. The IAASB Suite of Standards

International auditing standards are transitioning from reactive technical checklists to proactive, risk-based frameworks. The shift toward sustainability assurance and the modernization of quality management (ISQM 1 & 2) represent the most significant changes to the profession in recent decades.

The IAASB issues several categories of authoritative pronouncements as detailed in its annual handbook : Standard Category Scope & Purpose (Quality Management)

IAASB works with a Stakeholder Advisory Council (SAC) and a joint User Advisory Group (UAG) to integrate user perspectives into its standard-setting process. 3. The IAASB Suite of Standards