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Audit & Assurance |
Accounting firms offer a wide range of professional services to their clients, including audit, review, other assurance, and related services. These services are regulated, with many jurisdictions requiring compliance with international standards or national requirements that have been based on international ones. High-quality international standards increase the comparability, consistency, clarity, credibility, and transparency of financial information. And, high-quality financial information, in turn, increases the stability of the global financial infrastructure. See the full overview.
Mandatory Audit Firm Rotation—Are We Going ‘Round in Circles?
by Fayez Choudhury, Chief Executive Officer, IFAC | October 18, 2016
Last week, the South African Independent Regulatory Board for Auditors (IRBA) announced a timeline for new mandatory audit firm rotation requirements—a policy requiring companies to switch auditors periodically. In the same week, the
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Latest Articles
There are 67 articles
Survey Ratifies the Advances of the New Auditor's Report in Brazil
A new survey by the Instituto dos Auditores Independentes do Brasil (IBRACON) reveals some key elements included in new auditors’ reports in Brazil, including Key Audit Matters.
by Idésio Coelho, President, IBRACON, Senior Partner, EY, & IFAC Board Member | July 31, 2017
Your Turn to Weigh In: Proposed Modernization of Accounting Estimates Auditing Standard
The IAASB’s Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, significantly changes how auditors evaluate accounting estimates and related disclosures—auditors and other stakeholders are asked to consider the...
by Jasper van den Hout, Principal, International Auditing and Assurance Standards Board | July 18, 2017
Reinventing ERM and Internal Audit: Accountants Need to Drive Radical Change
Accountants need to play lead roles driving radical change toward Objective-Centric Enterprise Risk Management and Internal Audit, argues Tim Leech.
by Tim J. Leech FCPA FCA CIA CCSA CRMA, Managing Director, Risk Oversight Solutions Inc. | April 11, 2017
Building Trust through Agreed-Upon Procedures
Feedback from small- and medium-sized accounting practices and entities, SMPs and SMEs, is a crucial step in developing an agreed-upon procedures standard that suits, and allowing SMPs and SMEs to more fully realize the potential of these...
by Bodo Richardt, President, European Federation of Accountants and Auditors for SMEs and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | March 13, 2017
Exploring the Demand for Agreed-Upon Procedures Engagements
The IAASB’s Agreed-upon Procedures Working Group has issued a Discussion Paper and requests input from all stakeholders.
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Jasper van den Hout, Principal, International Auditing and Assurance Standards Board | March 10, 2017News and Resources
There are 1950 news/resources
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition
IFAC - November 9, 2011
The Extended Audit Report: The Start of a Conversation
ICAEW - August 15, 2017
Internal Audit in the Age of Data Analytics
ICAEW - August 15, 2017
Keeping the Audit Profession Attractive
Accountancy Europe - July 31, 2017
Making a Difference: Audit Committees in Central and Eastern Europe
ICAEW - July 13, 2017
The New Auditor’s Report: The Early Adopters in South Africa
SAICA - July 12, 2017
New Information about Multinational Audits May Require Changes in Practice
Accounting Today - July 11, 2017Get The Latest. Sent twice monthly.
