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Home › Global Knowledge Gateway › Audit & Assurance

Global Knowledge Gateway

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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The Accounting Profession & Support for Academic Research

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  • Latest Articles

    There are 82 articles

    How Management Contributes to Audit Quality
    by Taryn Abate, CPA, CA, CPA, Director, Audit & Assurance, Research, Guidance and Support, CPA Canada | April 9, 2018

    What is management’s role in the audit process? Can managers do more to influence audit quality? CPA Canada and FEI Canada examine.

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    Data Will Drive Audit Quality
    by Alan Anderson, Owner, ACCOUNTability Plus | April 5, 2018

    Technological transformations will drive enhanced insight for auditors.

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    RegTech Will Help Transform Audit
    by Liv Watson, Co-Chair, ICAEW Natural Capital Accounting, Structured Data Task Force and Senior Director, Strategic Customer Initiatives at Workiva | February 23, 2018

    RegTech, that is Regulatory Technology, will probably have a profound effect on the audit profession—and audit will need to adapt.

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    Tackling Modern Slavery: What Role Can Accountants Play?
    by Professor Muhammad Azizul Islam, PhD, CPA, CA, Chair in Accountancy & Director of Postgraduate Research Programme (Accounting & Finance) Business School, University of Aberdeen | February 12, 2018

    The new wave of modern slavery disclosure regulations require companies to disclose audits and associated monitoring mechanisms to tackle any human suffering arising from their business operations—a process accountants can play a play a role in.

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    A Step-By-Step Guide to Root Cause Analysis
    by Brian Hughes, Senior Vice President, Sologic | November 30, 2017

    Root cause analysis may be a new concept to many in the audit community; this step-by-step guide provides a way to quickly get up to speed.

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    News and Resources

    There are 1998 news/resources

    Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition
    IFAC - November 9, 2011

    Pinned Resource
     

    Guide to Quality Control for Small- and Medium-Sized Practices, Third Edition
    IFAC - July 31, 2011

    Pinned Resource
     

    Private Companies: Selecting an Auditor
    ICAS - April 20, 2018


    Public Sector: Selecting an Auditor
    ICAS - April 20, 2018


    Upcoming Event: 8th Brazilian Conference Accounting and Independent Audit
    IBRACON - April 9, 2018


    Ind AS 115 Will Help in ‘Improved Disclosures’: ICAI
    The Hindu Business Line - April 3, 2018


    Blockchain Technology and Its Potential Impact on the Audit and Assurance Profession
    CPA Canada - March 26, 2018


    How Blockchain Might Affect Audit and Assurance
    Journal of Accountancy - March 18, 2018


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