What is "The International Auditing and Assurance Standards Board" (IAASB)?

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 auditing,quality control, review, other assurance, and related services, and by facilitating the convergence of international and national standards

They are an  independent standards body which is issues standards.like the international om auditing and quality control guidelines to  support the international auditing of financial statements.

-the public interest of Oversight  Board provides of the (I AA SB)                                                                                                                                                                                            

Thanks for invitation.

Agreed with above answers.

AGREED WITH BOTH  THE ANSWERS.......

The International Auditing and Assurance Standards Board (IAASB) functions as an independent standard setting body under the auspices of the International Federation of Accountants (IFAC). In doing so, the IAASB enhances the quality and uniformity of practice throughout the world and strengthens public confidence in the global auditing and assurance profession