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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
You are now viewing all "quality control" resources. View All Audit & Assurance Resources
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 CAQ has premiered an online video series, “Profession in Focus," featuring interviews with leaders in the profession, starting with Deloitte’s new CEO, Cathy Engelbert.
Various reports and publications issued by CAQ.
11 ways to protect your practice from liability.
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.
The report is produced with the objective of assisting MIA member firms identify and overcome challenges that may exist in the internal control system in their firms and improve audit procedures that may be lacking or deficient when performing their audit.
This Companion Manual provides member bodies and other professional accountancy organizations with guidance on how they can make the best use of the IFAC SMP Committee's three implementation guides, including adapting, translating, or incorporating the Guides into CPD courses and/or training programs.