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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.
Auditor Reporting Standards Implementation: Key Audit Matters
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Dawn McGeachy, Principal, Colby McGeachy Professional Corporation | December 13, 2017
Implementation support for the new and revised IAASB Auditor Reporting standards, including links to Key Audit Matters (KAM) examples.
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Latest Articles
There are 103 articles
Enhancing Quality Management–Your Views Are Important
A series of linchpin standards on Quality Management is being proposed following the release of the three EDs in February. It is important for the IAASB to get it right. PAOs and firms, especially the small & medium practices (SMPs) must seize...
by Klaus Bertram, a member of IFAC SMP Committee and Managing Partner of Delta Revision GmbH based in Mannheim, Germany and Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC | June 17, 2019
Examining the Role of Audit Committees: Four Perspectives
Four IFAC PAIB committee members share their experiences on audit committee effectiveness, drawing from their roles on boards and audit committees, or from their interactions with audit committees.
by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC | May 6, 2019
Examining Automation in Audit
Research explores the automation in audit through robotic process automation in two case studies covering risk assessment and tests of details, Intelligent Process Automation and the potential impact of both on audit quality and the future skills...
by Abigail Zhang, PhD Candidate, Accounting Information Systems, Rutgers Business School, Andrea M. Rozario, CPA, CPA, PhD Candidate, Accounting Information Systems, Rutgers University and Dr. Miklos A. Vasarhelyi, Ph.D, KPMG Distinguished Professor of Accounting Information Systems and Director of the Rutgers Accounting Research Center & Continuous Auditing and Reporting Laboratory, Rutgers University | April 1, 2019
The IAASB’s Enhancements to Quality Management
The IAASB recently released for public comment three interrelated exposure drafts that address quality management—The proposals bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews...
by Joy Thurgood Principal, IAASB | March 15, 2019
Seeking Feedback on Modernized AUP Standard
The IAASB seeks feedback on its Exposure Draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements, which enhances key concepts in the standard, including the role of professional judgment, disclosures relating to practitioners...
by Jasper van den Hout, Principal, International Auditing and Assurance Standards Board | February 13, 2019News and Resources
There are 1873 news/resources
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Fourth Edition
IFAC - July 25, 2018
Let's Talk Technology
International Auditing and Assurance Standards Board - June 9, 2019
How We Successfully Implemented AI in Audit
Journal of Accountancy - June 9, 2019
Smaller Listed and AIM Quoted Companies: How to Improve Financial Reporting
ICAEW - May 20, 2019
ISA 540 (Revised) Implementation Support: Flow Charts and Diagram
International Auditing and Assurance Standards Board - April 30, 2019
An External Auditor’s Guide To: Improving Audit Quality Using an Individual Recognition and Accountability Framework
CPA Australia, Chartered Accountants ANZ - April 29, 2019
An External Auditor’s Guide To: Improving Audit Quality Using Root Cause Analysis
CPA Australia, Chartered Accountants ANZ - April 29, 2019Get The Latest. Sent twice monthly.
