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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
Various reports and publications issued by CAQ.
Requirements are paraphrased from AU-C Section 315 for identifying and assessing the risks of material misstatement as a basis for designing audit responses.
An overview of the new global auditor reporting model - Delivering the value of the audit, new insightful audit reports; quick-reference documents to help you understand the model and other similar developments around the globe.
Chartered Accountatns Australia and New Zealand together with key stakeholders review the implications and impact of the extended reporting by auditors. Highlighted in this future[inc] paper are the values and challenges to these changes.
AICPA’s Small Business Marketing Toolkit offers resources to help you educate small business owners about your services and the ways CPAs act as a trusted adviser.
Released by the Audit Committee Collaboration, this video succinctly explains a key Collaboration resource: "Enhancing the Audit Committee Report: A Call to Action."
This article focuses on the basic requirements of AU-C Section 315 regarding the auditor’s understanding of an entity’s internal control and the nature of the basic elements in an internal-control system.