International Auditing and Assurance Standards Board (IAASB)
The correct option is A.
The International Auditing and Assurance Standards Board is an independent standards group that develops norms, such as the International Standards on Auditing, quality control recommendations, and other services, to assist the global auditing of financial statements.
Professional guidelines for the auditing of financial information are known as International Standards on Auditing (ISA). The International Auditing and Assurance Standards Board is responsible for publishing these guidelines (IAASB).
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I understand that the question you are looking for is:
Which organization issues International Standards on Auditing (ISA) and is the predominantly recognized international auditing standards setter outside the United States?
A. International Auditing and Assurance Standards Board (IAASB)
B. International Emerging Issues Task Force (IEIFT)
C. International Federation of Accountants (IFAC)
D. International Institute of Accountants (IIA)
E. International Accounting Standards Board (IASB)