From IFAC, IAASB, IAESB, IESBA & IPSASB. For additional resources from third-party sources, see:
- Global Knowledge Gateway, your portal to global accountancy knowledge, resources, and news; and
- MOSAIC website, your portal to global accountancy development.
Defining and Developing an Effective Code of Conduct for Organizations
Original English Published: 2007
Translated by: Hong Kong Institute of Certified Public Accountants
对那些采用 IAASB 国际准则但有必要做出有限改动
Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) - A Guide for National Standard Setters that Adopt the IAASB's International Standards but Find It Necessary to Make Limited Modifications
Original English Published: 2006
Translated by: IFAC
مكافحة غسيل الأموال
Anti-Money Laundering - 2nd Edition
Original English Published: 2004
Translated by: International Arab Society of Certified Accountants
This ISAE deals with reasonable assurance engagements undertaken by a practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus. The ISAE applies where such reporting is required by securities law or the regulation of the securities exchange in the jurisdiction in which the prospectus is to be issued, or this reporting is generally accepted practice in such jurisdiction. The Basis for Conclusions (hyperlink) explains the IAASB’s deliberations in developing the new ISAE. The At a Glance publication summarizes the material in the new ISAE.