IFAC - International Auditing and Assurance Standards Board

The objective of the International Auditing and Assurance Standards Board (IAASB), as set out in its terms of reference, is to serve the public interest by:

setting, independently and under its own authority, high quality standards on auditing, quality control, review, other assurance, and related services, and
facilitating the convergence of national and international standards,
thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession.

The Public Interest Oversight Board oversees the work of the IAASB.

A fact sheet summarizes the IAASB's objective, activities and processes.

See various Pronouncements and Drafts.