International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB). Use

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International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB). Use the IAASB web site (www.ifac.org/IAASB/) to learn more about the IAASB and its standard-setting activities.

Required
a. What is the objective of the IAASB? Who uses International Standards on Auditing?
b. Summarize the due process followed by the IAASB in setting standards.
c. How is the IAASB committed to transparency in the standard-setting process?

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a The objective of the IAASB is to serve the public interest by setting highquality auditing and ass...View the full answer

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