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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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Unlocking the Value of Audit with Data & Analytics
June 19, 2015 - KPMG
The financial statement audit has long delivered compliance and confidence,
and it will continue to do so. But in today’s business environment this may not be
enough. Advances in technology and an explosion of data have changed the game.
Discusses what data analytics is and how to apply it to risk management.
This slide presentation has been prepared by the IAASB’s Auditor Reporting Implementation Working Group to assist IAASB members, national standard setters, auditors and others promote awareness of the new and revised Auditor Reporting standards within their respective jurisdictions.
A roundtable discussion jointly hosted by FEE and the International Integrated Reporting Council (IIRC) took place on 16 October 2014 in Brussels. The PowerPoint presentations shared during the event are now available on the dedicated webpage.
Andreas Noodt, member, IFAC Small and Medium Practices Committee, speaks at FEE & ICAEW Event about the SMP Committee's Guide to Review Engagements. The Guide, published in December 2013, aims to provide implementation support for practitioners in conducting review engagements in compliance with International Standard on Review Engagements (ISRE) 2400 (Revised).
Agenda and presentations from an event Co-hosted with the Institute of Certified Public Accountants of Uganda
and the Pan African Federation of Accountants
Phil Cowperthwaite, IFAC SMP Committee member, discusses fraud risk in micro-entity audits.