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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
FEE has recently launched a project 'Getting involved in public sector assurance', which is part of FEE's ongoing contributions to improving public sector financial management.
Prepared by the IAASB’s Auditor Reporting Implementation Working Group, this publication is intended to illustrate how the concept of Key Audit Matters (KAM) may be applied in practice in accordance with ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. It builds upon matters highlighted in the January 2015 publication Auditor Reporting – Key Audit Matters.
Enhancing Audit Quality Practice Aid
April 16, 2015 - American Institute of CPAs
AICPA's Enhancing Audit Quality initiative is available to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.
Risk assessment procedures include all engagement activities, from the planning phase up to the development of the audit plan or detailed audit program.
Audit quality—how to achieve it, and what it means to the investor, auditor, company, and other stakeholders.
Technology provides opportunity to test full data sets rather than just samples.
Data & Analytics unlock the data in your business and deliver insights to help enhance audit quality.