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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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This comprehensive implementation guide is intended to help practitioners understand and efficiently apply the clarified International Standards on Auditing (ISAs) to audits of small- and medium-sized entities (SMEs).
This third edition of the guide features enhancements to the two sample manuals, as well as other refinements for clarity and consistency with International Standard on Quality Control (ISQC) 1.
The Guide helps practitioners in conducting compilation engagements in accordance with the International Standard on Related Services (ISRS) 4410 (Revised) Compilation Engagements. Practitioners can use the Guide as an introduction to compilation engagements, to deepen their prior understanding and knowledge, as a day-to-day reference guide, or as the basis for training modules.
Canadian Professional Engagement Manual Plus (C•PEM Plus), 2015
September 8, 2015 - CPA Canada
The Canadian Professional Engagement Manual Plus (C•PEM Plus) combines all the valuable guidance of the original C•PEM with the practical instruction of the new C•PEM Forms Walkthroughs in one comprehensive product.
EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where quality issues have emerged.
Staff Audit Practice Alert: Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed
August 14, 2015 - International Auditing and Assurance Standards Board
Serves to remind auditors of the responsibilities of the engagement partner described in the International Standards on Auditing (ISA).
This publication is designed to help CPAs better understand and apply Statement on Quality Control Standards (SQCS) No. 8,A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10). SQCS No. 8 is included as appendix A of this Practice Aid.