ABSTRACT
This chapter describes the following organizations involved in setting international auditing standards and discusses the global developments related to International Standards on Auditing (ISAs):
International Organization of Securities Commissions (IOSCO)
International Federation of Accountants (IFAC)
Monitoring Group
Public Interest Oversight Board (PIOB)
The Forum of Firms (FOF)
International Auditing and Assurance Standards Board (IAASB)
