International Auditing and Assurance Standards Board



Resources

Publications

Visit IFAC's online bookstore for a complete list of IAASB and other IFAC publications, including the IAASB's pronouncements, Basis for Conclusions, and Adoption and Implementation resources.

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Strategy and Work Program

The Strategy and Work Program, 2009-2011 sets the direction and priorities for the activities of the IAASB for the three year period from January 2009 to December 2011. They are set within the context of the overall strategy of IFAC and the stated objective and strategic initiatives of the IAASB set out in its terms of reference.

A summary of the IAASB’s conclusions with regard to significant matters raised during the development of the strategy is presented in the Basis for Conclusions: IAASB Strategy and Work Program, 2009-2011.

The IAASB project timetable indicates the timetable to completion for each of the IAASB's projects in process.

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IAASB Communications

April 2007/02

The IAASB has issued advice to auditors that reports for special purpose audit engagements can, with appropriate amendments, be issued in the form of an illustrative report as set out in ISA 700, The Independent Auditors Report on a Complete Set of General Purpose Financial Statements.

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Annual Reports

The IAASB issues an annual report on its activities and standards issued during the year.

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Special Reports

The following publications are not authoritative or official but cover issues relevant to international auditing, assurance and related matters.

First Time Adoption of International Financial Reporting Standards - Guidance for Auditors on Reporting Issues

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Translations

For information regarding translation and reproduction of the ISAs and ISQC 1, in addition to other IFAC publications, visit the Translations and Permissions section of the IFAC website. This section includes IFAC's policies regarding translations and reproductions, a database of translations of IFAC publications by third parties, and a questions and answers document that contains the most frequently asked questions on reproductions and translations.

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eNews

The IAASB issues regular electronic updates on its activities and current initiatives. To receive eNews updates by email, click here to register.

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