a. What organization is responsible for establishing auditing standards internationally? The AICPA's Auditing Standards Board (ASB) International Auditing and Assurance Standards Board (IAASB) International Federation of Accountants (IFAC) Public Company Accounting Oversight Board (PCAOB) Securities and Exchange Commission (SEC) of the AICPA's Auditing Standards Board (ASB) International Auditing and Assurance Standards Board (IAASB) International Federation of Accountants (IFAC) Public Company Accounting Oversight Board (PCAOB) Securities and Exchange Commission (SEC) is responsible for issuing Generally Accepted Auditing Standards (GAASs) International Standards on Auditing (ISAs). Statements on Auditing Standards (SASs). These standards