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IFAC FOCUS AREAS
- Accountability. Now.
- 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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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.
FEE publication gives insight into the public oversight of the audit profession in Europe. This publication sets out, for 22 countries, the current state of affairs in audit oversight and the expected changes at national level based on the provisions of the 2014 EU audit reform.
Resource that can be used by audit committees or those charged with governance around the globe.
Help your client understand what they need to know and do when they receive third-party requests to provide supplementary information.
raises awareness about challenging aspects of group audits and implementation issues noted in practice with CAS 600, Special Considerations — Audits of Group Financial Statements (including the work of component auditors).
offers insight into the challenges auditors face when auditing accounting estimates, including a reminder of selected requirements, and potential actions to assist you in complying with the requirements.