The IAASB issues several categories of authoritative pronouncements as detailed in its annual handbook : Standard Category Scope & Purpose (Quality Management)
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. International Auditing and Assurance Standards ...
Applied to review engagements of historical financial information. (Assurance) International Auditing and Assurance Standards ...
