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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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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.
The Exposure Drafts, titled Audit Data Standards - Order to cash Subledger Standard and Audit Data Standards - Procure to Pay Subledger Standard and issued December 1, 2014, include standards that address both the order to cash and procure to pay subledgers. The comment period ends on February 28, 2015.
As part of the AICPA's Enhancing Audit Quality initiative, CPAs are invited to download the Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice practice aid for free. This publication contains segmented guides for firms of various sizes to help them better understand and apply quality-control standards.
AICPA’s Third-Party Verification Toolkit can help accountants make appropriate decisions and inform clients of the responses accountants can supply and/or the related services they are able to perform on their behalf.
This article summarizes external auditors duties with respect to cybersecurity.