The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by issuing high-quality international standards for auditing, quality management, review engagements, other assurance engagements, and related services. These standards are used in over 130 jurisdictions, improving the quality and consistency of engagements and strengthening public trust in markets and economies.

The IAASB’s work is guided by its Strategy and a more detailed Work Plan. The latest public report highlights its key achievements.

Together with the International Ethics Standards Board for Accountants (IESBA), the IAASB is part of the International Foundation for Ethics and Audit.
The Public Interest Oversight Board (PIOB) oversees the IAASB’s work to ensure rigor in the standard-setting process and alignment with the public interest. The Monitoring Group supervises the governance structures of the PIOB.

The IAASB operates with the highest level of transparency: meetings are broadcast via livestream, and documents, agendas, and public consultations are available on its website, including project histories and stakeholder comments.

This publicly accountable and multi-stakeholder governance ensures that the IAASB develops robust standards aligned with public interest priorities.