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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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AICPA’s Small Business Marketing Toolkit offers resources to help you educate small business owners about your services and the ways CPAs act as a trusted adviser.
This article focuses on the basic requirements of AU-C Section 315 regarding the auditor’s understanding of an entity’s internal control and the nature of the basic elements in an internal-control system.
Risk assessment procedures include all engagement activities, from the planning phase up to the development of the audit plan or detailed audit program.
Focuses on planning requirements for the standard, along with a listing of practical activities that will result in quality, profitable audit engagements.
Momentous changes to the auditor's report are likely, thanks to the deceptively simple principle of a 'fair, balanced and understandable assessment'.
11 ways to protect your practice from liability.
AU-C Section 300 is a redraft of the 2006 audit standards. Requirements for the preliminary engagement activities are presented, followed by a list of practical activities that are normally necessary for effective engagement planning.