IAASB

Definitions

IAASB: International Auditing and Assurance Standards Board

IAASB International Auditing Assurance Standards Global Auditing Accounting Standards Audit Quality Assurance Services International Standards

The International Auditing and Assurance Standards Board (IAASB) establishes and promotes high-quality international standards for auditing, assurance, and related areas, aiming to enhance the quality and consistency of practice across the globe.

Definitions

International Auditing and Assurance Standards Board (IAASB)

IAASB Auditing Standards IFAC International Standards on Auditing ISAs Assurance Services Auditing Practices Auditing Guidelines

An independent body under the International Federation of Accountants (IFAC) responsible for issuing International Standards on Auditing (ISAs), exposure drafts, and guidelines on auditing and related services.

Definitions

International Auditing Practices Committee (IAPC)

IAPC IAASB International Standards Auditing Assurance Review Services

The International Auditing Practices Committee (IAPC), now known as the International Auditing and Assurance Standards Board (IAASB), was responsible for establishing international standards for auditing, review, other assurance, and related services.

Definitions

International Standard on Auditing (ISA)

International Standard on Auditing ISA Auditing Standards IAASB Statutory Audit Financial Audit Compliance

An overview of the standards that provide the fundamental principles and essential procedures for auditing, issued by the International Auditing and Assurance Standards Board (IAASB).

Definitions

Public Interest Oversight Board (PIOB)

Public Interest Oversight Board PIOB IAASB IAESB IESBA IFAC

An independent body established to oversee the activities of key international accountancy standard-setting bodies to ensure they serve the public interest.