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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
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Tips for First-Year Auditors
November 14, 2016 - Journal of Accountancy
For a new auditor, the first busy season can be an exciting time and a fantastic opportunity for professional growth. This article offers suggestions for new auditors and those who nurture their development.
This article covers the importance of professional skepticism, covering challenges and best practices.
This article relates to the AFROSAI-E initiative on the Professionalisation of Public Sector Auditing and Accounting and the recent meeting of the Interim Oversight Board.
The Next Frontier in Data Analytics
August 1, 2016 - Journal of Accountancy
Why CPAs and organizations need to learn to use advanced technology to predict and achieve outcomes.
IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives
July 26, 2016 - International Auditing and Assurance Standards Board
The IAASB’s Survey Consultation, The IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives, seeks feedback from a wide range of stakeholders to assist the board in evaluating its priorities for 2017–2018 and allocating its resources—a full-time Chairman supported by a 17-person volunteer board and ten-person technical staff—in the best way possible.
This article discusses some of the ways auditors can improve the process of completing deliverables.
How one firm is pursuing audit quality through a career progression framework and timely feedback.