Enhanced search function
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.
|Global Knowledge Gateway||
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
You are now viewing all "CPA Canada" resources. View All Audit & Assurance Resources
The IAASB has raised the bar on auditor responsibilities by approving ISA 720. Now, the AASB asks Canadian stakeholders: how do we ensure that the new standard meets our needs?
Learn how to test the appropriateness of journal entries made in the preparation of financial statements as a response to the risks of management override of controls.
Help your client understand what they need to know and do when they receive third-party requests to provide supplementary information.
raises awareness about challenging aspects of group audits and implementation issues noted in practice with CAS 600, Special Considerations — Audits of Group Financial Statements (including the work of component auditors).
offers insight into the challenges auditors face when auditing accounting estimates, including a reminder of selected requirements, and potential actions to assist you in complying with the requirements.
The AASB plans to move forward with international standards for auditor reporting in 2017. What are your thoughts on addressing this transition?
Audit & Assurance Alert
September 30, 2014 - CPA Canada
The what, why, and how to CAS 600 complying with requirements in group audits involving components in emerging markets