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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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The 2014 edition of the handbook includes ISAE 3000 (Revised) and Conforming Amendments. A third volume has been added to the handbook that contains the International Framework for Assurance Engagements (previously included in Volume II of the handbook) and the recently issued Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality.
This study finds that new auditor and audit committee reporting requirements are associated with a significant improvement in audit quality without detecting significant incremental costs.
Aims to reflect on the Philosophy for Accountancy programme that we piloted and to help us challenge existing thinking and invite further discourse by posing new questions.
Chartered Accountatns Australia and New Zealand together with key stakeholders review the implications and impact of the extended reporting by auditors. Highlighted in this future[inc] paper are the values and challenges to these changes.
FEE has recently launched a project 'Getting involved in public sector assurance', which is part of FEE's ongoing contributions to improving public sector financial management.
This paper covers the audit report, the report to the audit committee, and the transparency report and the report to supervisors. On top of the comparison of auditor communication requirements, it provides a helpful overview of how EU law has changed in that regard.
ICAEW's Audit and Assurance Faculty has published The Journey milestone 2: assurance over risk disclosures to contribute to the discussion over whether assurance is helpful in the subjective and crystal-ball gazing world of organisational risk management