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| 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. Read More
by Brett James, Senior Principal, International Auditing and Assurance Standards Board | September 19, 2016 | 
To further the global debate on external reporting and enhance assurance quality, the IAASB requests input on its Discussion Paper, which explores the various professional services, including assurance engagements, being performed in accordance with the IAASB’s standards, by December 15, 2016. Read More
Supporting Credibility and Trust in Emerging Forms of External Reporting
by Nancy Kamp, Deputy Director, International Auditing and Assurance Standards Board | September 19, 2016 |
A new Discussion Paper from the International Auditing and Assurance Standards Board’s Integrated Reporting Working Group addresses the challenges of integrated reporting and other forms of external reporting. Read More
Questions about Accounting or Auditing on the Ground in Jurisdictions? Our New Interactive Content Can Help
by Joseph Bryson, Deputy Director, Quality and Membership | September 12, 2016 |
The new interactive section of the IFAC website features comprehensive profiles of member organizations and the jurisdictions in which they operate—including the status of international standards. Read More
What’s the Buzz about CAQ’s #AuditorProud?
by Cindy Fornelli, Executive Director, Center for Audit Quality (CAQ) | September 6, 2016 |
The Center for Audit Quality’s second annual #AuditorProud social media campaign demonstrates to students, young auditors, and the marketplace how vibrant and exciting being an auditor can be.
Research Insights—Audit Quality Differences among Audit Firms in a Developing Economy: The Case of Uganda
by Dr. Hajj Twaha Kigongo Kaawaase, Partner, Sejjaaka, Kaawaase & Co. | September 2, 2016 |
The research paper examines audit quality differences among audit firms in Uganda, in particular, the assumption that notable audit quality differences exist between large audit firms and small- and medium-sized practices. Read More
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Key Resources
- 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
December 4, 2015 - International Auditing and Assurance Standards Board - Guide to Review Engagements
December 10, 2013 - IFAC - Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition
November 9, 2011 - IFAC - Guide to Quality Control for Small- and Medium-Sized Practices, Third Edition
July 31, 2011 - IFAC
