Effective Writing 10th Edition by Claire May,Gordon May

تمرين 3

The International Auditing and Assurance Standards Board (IAASB) has been actively involved in recasting old standards and casting new standards in a form that is intended to be clearer, basing standards on objectives rather than procedures and using the word "shall" to indicate requirements that must be followed. Other improvements are intended to make standards easier to read and understand. Write an essay discussing the relationship between the IAASB and the Auditing Standards Board (ASB) in the United States and how this effort of the IAASB may affect the output of the ASB. Your essay should be long enough to completely cover the important issues involved.