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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
CAQ Alert: Select Auditing Considerations for the 2016 Audit Cycle
October 5, 2016 - Center for Audit Quality
This identifies and discusses some of the more judgmental or complex audit areas for the upcoming audit cycle, including some of those identified by the PCAOB through its inspection process and published in recent PCAOB Staff Inspection Briefs.
The Center for Audit Quality's annual Main Street Investor Survey provides a broad view of the strength and resilience of U.S. investors and the robust confidence they place in our capital markets system.
The AICPA Enhancing Audit Quality Initiative, Highlights and Progress 2016 describes its progress since issuing the 6-Point Plan to Improve Audits in May 2015. The 6-Point Plan is a road map for the profession’s continued journey to audit excellence in an ever-changing and increasingly complex business environment.
Excited about a Career in Public Company Auditing?
September 7, 2016 - Discover Audit
New resources from The CAQ at Discover Audit to share with students that are interested in pursuing a career in audit.
This article covers the importance of professional skepticism, covering challenges and best practices.
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.