translate English to French: The ICAI has established an Auditing and Assurance Standards Board (AASB) that formulates standards that are broadly in line with International Auditing Standards issued by the IAASB.
En général, le libellé de la norme de vérification et de certification (AAS − Auditing and Assurance Standard) s'appuie sur celui de la norme internationale d'audit (ISA − International Standard on Auditing) correspondante.