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IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Home Auditing & Assurance
The International Auditing and Assurance Standards Board®(IAASB®) is an independent standard-setting body that serves the public interest by setting high-quality International Standards for auditing, assurance, and other related Standards, and by facilitating the convergence of international and national auditing and assurance Standards. In doing so, the IAASB enhances the quality and consistency of practice throughout the world and strengthens public confidence in the global auditing and
Professional Skepticism Panel Discussion
During its June 2015 meeting, the IAASB hosted a panel discussion on the topic of professional skepticism. IAASB member Annette Köhler, who chairs the Professional Skepticism Working Group, introduced the topic.
The panel was comprised of: Jeremy Justin, Canadian Public Accountability Board; Helen Munter, US Public Company Accounting Oversight Board; Doug Prawitt, Brigham Young University; and Cindy Fornelli, Center for Audit Quality.
An IAASB News Alert page featuring the audio recording of the discussion and each panelist's presentation is now available.
The IAASB’s Clarity Project to revise and redraft its International Standards on AuditingTM (ISAsTM) was completed in February 2009. The 36 Clarified ISAs and a Clarified International Standard on Quality ControlTM (ISQCTM) are now effective and being adopted and implemented worldwide. Learn More