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.
Internal Controls - A Review of Current Developments
Published: Jul 31, 2006
Anti-Money Laundering - 2nd Edition
Published: Feb 29, 2004
English | ISBN 1-931949-29-8
Rebuilding Public Confidence in Financial Reporting: An International Perspective
Published: Jul 31, 2003
70 Pages | English
Managing Risk to Enhance Stakeholder Value
Published: Oct 31, 2002
72 Pages | English
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.