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Its main objective is to set standards for auditing, review, other assurances, and facilitating the convergence of national and international standards.
IAASB creates international standards for auditing (ISAs) so that countries can adopt them to their national guidelines for accounting. Some countries adopt these standards entirely as given or change them slightly in order to fit into their accounting practices. The IAASB is constantly receiving feedback from the public in order to ensure that the auditing standards created will protect public interest. The IAASB is continually changing standards to fit the ever fast paced world and at the same time creating new standards demanded by the public...
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