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IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- 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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The 2015 edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).
The New Auditor’s Report: Questions and Answers
December 13, 2016 - International Auditing and Assurance Standards Board
This publication has been prepared by the Auditor Reporting Implementation Working Group, and provides guidance to address areas where there are common differences in interpretation of the IAASB’s new and revised Auditor Reporting standards and ISA 720 (Revised), which become effective for periods ending on or after December 15, 2016.
IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives
July 26, 2016 - International Auditing and Assurance Standards Board
The IAASB’s Survey Consultation, The IAASB’s Work Plan for 2017‒2018 and Continuing Relevance of Its Strategic Objectives, seeks feedback from a wide range of stakeholders to assist the board in evaluating its priorities for 2017–2018 and allocating its resources—a full-time Chairman supported by a 17-person volunteer board and ten-person technical staff—in the best way possible.
This report was created to to assist interested parties in understanding key aspects of the IAASB's new and revised Auditor Reporting standards issued in January 2015 and the PCAOB Reproposal.
Staff Audit Practice Alert: Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed
August 14, 2015 - International Auditing and Assurance Standards Board
Serves to remind auditors of the responsibilities of the engagement partner described in the International Standards on Auditing (ISA).
Addressing Disclosures in the Audit of Financial Statements–Revised ISAs and Related Conforming Amendments aims at focusing auditors on disclosures throughout the financial statement audit.
Presentation by Annette Kohler, IAASB Member and Drafting Team Chair, at the IAASB Meeting, in New York, June 17 2015.