The International Accounting Standards Board does roughly what you might expect, though the Americans, while members, do not in fact use its standards – which are now confusingly called International Financial Reporting Standards. But the IASB has spawned other committees to oversee auditing.
The International Accounting Standards Board，IASB）做的事和你想的估计差不多，尽管身为其中一员的美国人事实上使用着自己的标准，这个标准的名字容易让人混淆——国际财务报告标准（International Financial Reporting Standards）。但IASB衍生出其他监督审计的委员会。甚至还有一个国际机构审计审计审计师的机构——这让人想起赫尔曼·黑塞的最后一部小说《玻璃球游戏》（The Glass Bead Game）。