International Auditing and Assurance Standards: Implementation Challenges and Success Factors

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    by Prof. Arnold Schilder, IAASB Chairman

    Jun 29, 2011
    at CReCER
    Buenos Aires, Argentina

    English

    IAASB

     

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    International Auditing and Assurance Standards: Implementation Challenges and Success Factors

    It is my pleasure to be here with you today in the capital of Argentina at CReCER 2011. Before I begin, I’d first like to congratulate the organizers on their bringing together business, professional, and policy leaders from around the world to stimulate debate on strengthening financial systems in new economies. I’d also like to acknowledge Mr. Fermin del Valle, past president of the International Federation of Accountants (IFAC) from Argentina, who is in the audience today. He was IFAC’s president at the time of my appointment as IAASB chairman and hence one of the reasons Argentina holds special meaning for me.

    The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality standards for auditing, review, other assurance, quality control, and related services. Through its standards, the IAASB seeks to enhance the quality and consistency of practice throughout the world and strengthen public confidence in the auditing and assurance professional at the global and local levels.

    I was appointed IAASB Chairman in 2009, when the work of my predecessor John Kellas and his team to establish the Clarity International Standards on Auditing (Clarity ISAs) was just completed—so I cannot take credit for that tremendous accomplishment. But I began my role at a very exciting time: taking the new Clarity ISAs and seeing that they are adopted and implemented globally, while also leading the IAASB to explore major new audit and assurance developments.  

     
     

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