Current Olin students, faculty and staff have access to restricted library internet resources. View Remote Access for more information. Show The International Accounting Education Standards Board (IAESB) The International Accounting Education Standards Board established standards for professional accountancy education that prescribe technical competence and professional skills, values, ethics, and attitudes. Access: Available to everyone The International Accounting Standards Board (IASB) The IASB is the independent standard-setting body of the IFRS Foundation including technical staff and advisory bodies composed of international experts. Board members are responsible for the development and publication of IFRS Standards, including the IFRS for SMEs Standard. The Board is also responsible for approving Interpretations of IFRS Standards as developed by the IFRS Interpretations Committee (formerly IFRIC). Access: Available to everyone International Auditing and Assurance Standards Board (IAASB) The International Auditing and Assurance Standards Boards (IAASB) sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession. Access: Available to everyone The International Ethics Standards Board (IESBA) The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements. Access: Available to everyone International Federation of Accountants (IFAC) The IFAC, with its member organizations, serves the public interest by enhancing the relevance, reputation, and value of the global accountancy profession. Access: Available to everyone International Financial Reporting Interpretations Committee (IFRIC) The IFRS Interpretations Committee (Interpretations Committee) is the interpretative body of the International Accounting Standards Board (Board). The Interpretations Committee works with the Board in supporting the application of IFRS Standards. The Interpretations Committee responds to questions about the application of the Standards and does other work at the request of the Board. Access: Available to everyone International Financial Reporting Standards Foundation (IFRS) The IFRS Foundation is a not-for-profit, public interest organization established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards—IFRS Standards—and to promote and facilitate adoption of the standards. IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board. Access: Available to everyone International Internal Audit Standards Board (IIASB) The IIASB serves the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis. Access: Available to everyone International Organization of Supreme Audit Institutions (INTOSAI) The International Organization of Supreme Audit Institutions (INTOSAI) operates as an umbrella organization for the external government audit community. It is a non-governmental organization with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. Access: Available to everyone The International Public Sector Accounting Standards Board (IPSASB) The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements. Access: Available to everyone International Standards on Auditing (ISA) International Standards on Auditing (ISA) are professional standards for the performance of financial audits of financial information. These standards are issued by the International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB). Access: Available to everyone Public Company Accounting Oversight Board (PCAOB) Access: Available to everyone Which organization is responsible for setting International Standards on Auditing?The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, quality control, review, other assurance, and related services, and by facilitating the convergence of international and ...
Who is responsible for establishing auditing standards?The Sarbanes-Oxley Act of 2002 authorized the Public Company Accounting Oversight Board ("PCAOB") to establish auditing and related professional practice standards to be used by registered public accounting firms.
Who is responsible for establishing audit standards in US and international?These standards are promulgated by the Auditing Standards Board (ASB) of the AICPA and constitute what is known as the U.S. Generally Accepted Auditing Standards. The AICPA reports that the ASB standards are converged with the 2020 ISA.
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