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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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New Standards in Auditing - Applying High-Quality Standards
February 5, 2016 - IFAC
Presentation by Arnold Schilder, IAASB Chairman, at the CAPA 2015 Conference, in Seoul, Korea,
Presentation by Dawn McGeachy, IFAC SMP Committee Member & Implementation Guidance Task Force.
This presentation by Antoni Gomez focuses on the application of ISAs in different jurisdictions.
Presentation by Annette Kohler, IAASB Member and Drafting Team Chair, at the IAASB Meeting, in New York, June 17 2015.
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.