1.0 BACKGROUND. 1.1 The International Foundation for Ethics and Audit (the Foundation) was formed to house the International Auditing and Assurance Standards Board (IAASB) to function as an expert and objective independent standard-setting body under the oversight of the Public Interest Oversight Board (PIOB). The IAASB is designated as the responsible body, under its …

Proposed ISSA 5000 can be applied to: Information about all sustainability topics and aspects of topics; Information prepared in accordance with any sustainability reporting framework, standard or other suitable criteria

2025年1月27日 · The IAASB's ISSA 5000, along with the IESBA's IESSA and other sustainability-related standards, constitute a cohesive package of global standards for sustainability assurance that responds to market demand and calls from regulators and other stakeholders for reliable, credible, comparable, and trustworthy sustainability information.

2025年1月27日 · The IAASB developed this guide to provide practical non-authoritative guidance intended to assist practitioners in conducting assurance engagements in accordance with International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (ISSA 5000). ISSA 5000 addresses assurance …

2025年2月10日 · The International Auditing and Assurance Standards Board (IAASB) sets high-quality international standards for auditing, assurance, and quality management that strengthen public confidence in the global profession.

The Project Page for each of the IAASB’s current projects provides a project timetable that includes targeted dates for project proposal, exposure draft and final approval of a standard(s). For recent summaries on all active projects, visit the Latest on Our Projects.

2025年2月5日 · Development of ISSA 5000 and future activities of the IAASB. Interview with IAASB Chair Tom Seidenstein and Vice-Chair Josephine Jackson

2024年11月12日 · External assurance plays a key role in enhancing trust and confidence in financial and non-financial reporting. With the goal of enhancing the trust and confidence investors, regulators and other stakeholders have in sustainability information, this standard will serve as a comprehensive, stand-alone standard suitable for any sustainability assurance …

2023年10月13日 · The latest edition of the IAASB handbook includes: IAASB’s new and revised suite of quality management standards: International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements ISQM 2, Engagement Quality Reviews ...

2022年12月15日 · The IAASB has raised the bar for quality management. Three new and revised standards strengthen and modernize the audit firm’s approach to quality management. Through the standards, the IAASB is addressing an evolving and increasingly complex audit ecosystem, including growing stakeholder expectations and a need for quality management systems that …