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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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Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations.
FEE has recently launched a project 'Getting involved in public sector assurance', which is part of FEE's ongoing contributions to improving public sector financial management.
FEE’s project “Getting involved in public sector assurance” starts off with an information paper on the performance audit; an independent examination on whether the activities of public organisations are economical, efficient and effective and how they can be improved.
March 26, 2015 - Hong Kong Institute of Certified Public Accountants
The report contains information on the activities and output of HKICPA’s quality assurance department and shares significant and frequently encountered matters identified through its practice review and professional standards monitoring programs.
The profession is engaged in an active and important debate about the impact of existing and expected audit exemptions. There is limited air space to debate assurance as well. However, assurance provides a route to other services that clients will need in place of statutory audits. So why not make the time?
ICAEW's Audit and Assurance Faculty has published The Journey milestone 2: assurance over risk disclosures to contribute to the discussion over whether assurance is helpful in the subjective and crystal-ball gazing world of organisational risk management
Read more on how to apply the 17 COSO 2013 Framework fundamental principles.