The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for quality management, auditing, review, other assurance, and related services, and supporting the implementation of these standards. In doing so, the IAASB enhances the quality and uniformity of auditing and assurance practice throughout the world and strengthens public confidence in the global auditing and assurance profession. The IAASB is dedicated to operating as transparently as possible. IAASB meetings are open to the public and meeting agendas, agenda papers, and meeting highlights are posted on the website. In addition, the website includes the IAASB’s Strategy and Work Plans, project histories, audio recordings of the IAASB meetings, IAASB consultations (including related l comments by stakeholders) and supporting materials.