auditing and assurance the fff ff gh-2.pptx

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1. What is IAASB ? The IAASB was founded in March 1978 as the International Auditing Practices Committee (IAPC) under the auspices of the International Federation of Accountants. It initial work focused on three areas: object and scope of audits of financial statements, engagement letters, and general auditing guidelines.

2. Origin of IAASb The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements. It is a body supported by the International Foundation for Ethics and Audit. The Public Interest Oversight Board provides oversight of the IAASB, ensuring that the standards are in the public interest.

3. International Standards on Auditing Structure Introduction Objectives and Principles General Principles and Duties Audit Process Using Others’ Work

4. Objectives of iaasb Standards on auditing ( sa ) Standards for assurance services ( sae ) Standards for other related services ( srs ) Standards for quality control ( sqc