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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
This article relates to the AFROSAI-E initiative on the Professionalisation of Public Sector Auditing and Accounting and the recent meeting of the Interim Oversight Board.
The Trueblood Case Studies
August 10, 2016 - Deloitte
Trueblood cases are available to everyone as PDFs. Topics include: earnings quality, financial instruments, consolidations, derivatives, and more.
August 10, 2016 - Institute of Chartered Accountants in England and Wales
An exciting film drama created to facilitate thought-provoking discussions about how accountants, auditors and company directors should act when faced with difficult situations.
This publication has been developed to help practitioners understand and effectively implement the new auditing standard; ASA/ISA (NZ) 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
The Next Frontier in Data Analytics
August 1, 2016 - Journal of Accountancy
Why CPAs and organizations need to learn to use advanced technology to predict and achieve outcomes.
Audit and Assurance Alert: Comparison Between CSRE 2400 and the 8000 Series
July 28, 2016 - CPA Canada
Learn the key differences between the requirements in CSRE 2400, Engagements to Review Historical Financial Statements, and those in Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives
July 26, 2016 - International Auditing and Assurance Standards Board
The IAASB’s Survey Consultation, The IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives, seeks feedback from a wide range of stakeholders to assist the board in evaluating its priorities for 2017–2018 and allocating its resources—a full-time Chairman supported by a 17-person volunteer board and ten-person technical staff—in the best way possible.