S. No. Auditing Standards Setting Bodies Outside India
1 International Auditing and Assurance Standards Board (IAASB)

About IAASB

International Standards on Quality Management, Auditing, Review, Other Assurance, and Related Services issued by the IAASB

Exposure Drafts issued by the IAASB
2 Financial Reporting Council of UK (FRC)

About FRC

Auditing Standards issued by FRC
3 American Institute of Certified Public Accountants of USA (AICPA)

About AICPA

Auditing Standards issued by AICPA
4 Public Company Accounting Oversight Board of the Securities and Exchange Commission (PCAOB)

About PCAOB

Auditing Standards issued by PCAOB
5 Auditing and Assurance Standards Board of Australia (AUASB)

About AUASB

Auditing Standards issued by AUASB
6 The New Zealand Auditing and Assurance Standard Board (NZAuASB)

About NZAuASB

Auditing Standards issued by NZAuASB


Last Updated on 29th May, 2026

    Quick Links