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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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On PCAOB Dialogues, you can hear PCAOB Board members and staff talk with audit committee members, investors, and others about auditing, investor protection, and capital markets.
CPA Canada’s Audit Quality Blog is designed to create an exchange of ideas on global audit quality developments and issues, and their impact in Canada.
Audit Data Standard working group helped to develop new technologies that will contribute to the effectiveness, timeliness, and efficiency of the audit process. One of the main projects that this task force has been working on is developing a standardized data model that management, internal auditors and external auditors could utilize for enhanced analytics that would further improve the timeliness and effectiveness of the audit process.
The AICPA's third-party verification request resources webpage contains articles and tools to help CPAs make informed decisions regarding requests and determine related or alternative services they may perform on a client's behalf.
The Anti-Fraud Collaboration promotes the deterrence and detection of financial reporting fraud through the development of thought leadership, awareness programs, educational opportunities, and other resources targeted to the unique roles and responsibilities of the primary participants in the financial reporting supply chain.
Various reports and publications issued by CAQ.
As of May 2011, the Steering Committee for Statistical Auditing writes a monthly column for technical Accountant.nl. The Steering Committee for Statistical Auditing is connected to the Limperg Institute and aims to 'promote the correct (effective and efficient) use of statistical methods and techniques for audits and related controls on financial reports and statements. Articles in Dutch.