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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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.
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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
The Deloitte IAAER Scholarship helps make the connections between scholars, including those in emerging economies, and “real world” accountants and our profession. Read More
SME Audits: Challenges and Insights
by John Hodge, Senior Financial Management Specialist, Centre for Financial Reporting Reform (CFRR), The World Bank and Kalina Shukarova Savovska, Senior Financial Management Specialist, Centre for Financial Reporting Reform (CFRR), The World Bank | June 22, 2016 | 1
The World Bank’s Center for Financial Reporting Reform (CFRR) summarizes challenges and insights in conducting audits of small- and medium-sized entities (SMEs) from their recent publication. Read More
ICAEW managers discuss the Institute’s recently published report on auditor data analytics, which highlights opportunities for the profession, regulators, standard setters, investors, and academics to rethink and reinvent audit for the benefit of society as whole. Read More
How the IAAER Fulfills a Critical Need for the Accounting Profession
by Donna Street, Professor, Mahrt Chair in Accounting, University of Dayton | June 13, 2016 |
The role of the International Association for Accounting Education & Research (IAAER), the importance of its research, and its work with other institutions. Read More
Research Insights—Consequences of Changing the UK Auditor's Report
by Dr. Elizabeth Gutierrez , Assistant Professor of Accounting, Universidad de Chile, Dr. Kay W. Tatum, Associate Professor of Accounting, University of Miami, Dr. Maria I. Vulcheva, Assistant Professor of Accounting, Florida International University and Dr. Miguel Minutti-Meza, Assistant Professor of Accounting, University of Miami | May 23, 2016 |
Recent research examines the consequences of the new auditor’s report in the UK, in terms of the cost of audits, audit quality, and investors’ reaction to the report’s filing. Read More
- 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