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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.
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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
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.
Pay Attention to Non-Financial Measures When Performing Audits
September 14, 2015 - Journal of Accountancy
If you’re only looking at the money, you may be missing red flags for fraud.
A video to showcase how ICAEW Library & Information Service can help with your due diligence assignments.
This synthesizes key lessons learned in terms of what audit committees generally want from their CFOs.
Canadian Professional Engagement Manual Plus (C•PEM Plus), 2015
September 8, 2015 - CPA Canada
The Canadian Professional Engagement Manual Plus (C•PEM Plus) combines all the valuable guidance of the original C•PEM with the practical instruction of the new C•PEM Forms Walkthroughs in one comprehensive product.
This study finds that new auditor and audit committee reporting requirements are associated with a significant improvement in audit quality without detecting significant incremental costs.
Adapting to New Proposals on Expanded Audit Reporting
September 3, 2015 - KPMG
Eight points for audit committees to consider.