IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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.
|Global Knowledge Gateway||
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. See the full overview.
Implementation support for the new and revised IAASB Auditor Reporting standards, including links to Key Audit Matters (KAM) examples.
There are 78 articles
Reporting on Banks’ Regulatory Capital: A Role for Auditors?Some of the most fundamental indicators of the strength and resilience of banks are reported outside of their financial statements. The Institute of Chartered Accountants in England and Wales (ICAEW) believes that
by Michael Izza, FCA, Chief Executive, ICAEW and Megan Zietsman, IAASB Member and Chair of the Group Audits and the Enhancements Working Groups | October 6, 2015
The Necessary Variables for Audit Quality, Including Joint ResponsibilityAudit quality is the responsibility of more than “only” the auditor and there are key factors at play throughout the financial reporting chain.
by Alan Johnson, Non-Executive Director, Jerónimo Martins, and IFAC’s Professional Accountants in Business Committee Member | August 27, 2015
Насколько ценна для вас конфиденциальность клиента?Как должен вести себя профессиональный бухгалтер, когда у него есть основания подозревать, что клиент или работодатель нарушил или собирается нарушить законный или нормативный правовой акт?
by Andreas Noodt, Former Member, IFAC SMP Committee and Gillian Waldbauer, Head of International Affairs, Institut der Wirtschaftsprüfer | August 25, 2015
How Valuable Is Client Confidentiality to You?Andreas Noodt, member of the IFAC SMP Committee and his Technical Advisor Gillian Waldbauer summarize, and invite debate, on the IESBA’s Exposure Draft on non-compliance with laws and regulations from the global perspective of professional...
by Andreas Noodt, Former Member, IFAC SMP Committee and Gillian Waldbauer, Head of International Affairs, Institut der Wirtschaftsprüfer | August 24, 2015
News and Resources
There are 1983 news/resources
Audit Partner-Client Relationship: How Long Is Too Long?
A+ Magazine - April 19, 2017
Data Analytics: New Ways for Internal Auditors to Apply Their Skills
CGMA Magazine - April 17, 2017
Upcoming: 7th Brazilian Conference Accounting and Independent Audit
IBRACON - April 12, 2017
Internal Audit’s Success with Analytics Depends on Strategy, Planning
CGMA Magazine - April 11, 2017
Blockchain, Accounting and Audit: What Accountants Need to Know
Accounting Today - April 11, 2017
Enhanced Auditor's Report: A Guide to Prepare Retail Investors for Annual General Meetings
Institute of Singapore Chartered Accountants, SAIS, ACRA - April 11, 2017
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