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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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A video to showcase how ICAEW Library & Information Service can help with your due diligence assignments.
This document captures reflections and insights from students and teachers and offers unique blend of candid conversations and discussions.
This Symposium panel examined how the evolving use of data analytics might change the way financial statement audits are conducted, what impact that has on auditor judgment, on the skill mix of the engagement team, whether auditing standards will need to be updated, and challenges these things might pose for accounting educators.
The audit of the future will bear little resemblance to the traditional audit CFOs are accustomed to receiving today given the evolution of technology and analytics.
Series of short films and guides aimed at helping the investment community understand what auditors focus on and explaining what some of the jargon you might see in our audit opinions means.
Released by the Audit Committee Collaboration, this video succinctly explains a key Collaboration resource: "Enhancing the Audit Committee Report: A Call to Action."
Audit quality—how to achieve it, and what it means to the investor, auditor, company, and other stakeholders.