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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
This discusses application issues pertinent to today’s audit practice, including the identification and assessment of risks of material misstatement due to fraud, auditors’ responses, the evaluation of evidence, communications with management and persons charged with governance, and audit documentation of these issues.
This slide presentation has been prepared by the IAASB’s Auditor Reporting Implementation Working Group to assist IAASB members, national standard setters, auditors and others promote awareness of the new and revised Auditor Reporting standards within their respective jurisdictions.
Martin Baumann, Cheif Auditor and Director of Professional Standards, PCAOB dissucsses what valuable skills young auditors need.
FRC survey report confirms that auditors appear not only to have met the new requirements but in many cases to have gone further and reported more widely than required.
Report confirms that auditors appear not only to have met the new requirements but in many cases to have gone further and reported more widely than required.
A recent survey highlights business development opportunities for CPAs with forensic accounting and business valuation practices.
What’s changing and how are audit committees responding?