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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
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EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where quality issues have emerged.
Audit Data Standard working group helped to develop new technologies that will contribute to the effectiveness, timeliness, and efficiency of the audit process. One of the main projects that this task force has been working on is developing a standardized data model that management, internal auditors and external auditors could utilize for enhanced analytics that would further improve the timeliness and effectiveness of the audit process.
This publication is designed to help CPAs better understand and apply Statement on Quality Control Standards (SQCS) No. 8,A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10). SQCS No. 8 is included as appendix A of this Practice Aid.
Guidance on the importance of Quality Control with a panel of experts focusing on firm and engagement quality indicators, common quality control deficiencies and promoting a culture of quality.
The AICPA's third-party verification request resources webpage contains articles and tools to help CPAs make informed decisions regarding requests and determine related or alternative services they may perform on a client's behalf.
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.
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.