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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
by Dr. Hajj Twaha Kigongo Kaawaase, Partner, Sejjaaka, Kaawaase & Co. | September 2, 2016 |
The research paper examines audit quality differences among audit firms in Uganda, in particular, the assumption that notable audit quality differences exist between large audit firms and small- and medium-sized practices. Read More
The Gap between the Private Sector and Academia
by Donna Street, Professor, Mahrt Chair in Accounting, University of Dayton | August 15, 2016 |
Both the academic community and the accounting profession are working to close the gap between what they each do by working together and seeking common ground for research. Read More
IAASB Survey to Inform Its Work Plan for 2017-2018
by Beverley Bahlmann, Deputy Director, IAASB | August 9, 2016 |
The IAASB has published an online survey consultation on its 2017‒2018 Work Plan, which is open for responses until September 30, 2016. Read More
Creating a Ripple Effect: Accountancy, Academia, and Curriculum
by Professor Donna Street, Mahrt Chair in Accounting, University of Dayton | July 22, 2016 |
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 |
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
- 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