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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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Is an interviewing strategy all talk? Not if you want to save time and money while conducting more effective investigations.
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.
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?
Peer review findings can translate into higher-quality audits.
Review Engagements: A Value-Adding Client Service
February 27, 2014 - IFAC
This article focuses on how a review engagement can be a cost effective service for clients and enable a practitioner to provide added value. It highlights the meaningful level of assurance provided through a review engagement and the benefits for all parties.
Andreas Noodt, member, IFAC Small and Medium Practices Committee, speaks at FEE & ICAEW Event about the SMP Committee's Guide to Review Engagements. The Guide, published in December 2013, aims to provide implementation support for practitioners in conducting review engagements in compliance with International Standard on Review Engagements (ISRE) 2400 (Revised).
These assurance options leaflets explain each option and provide some points to consider that are designed to help a business understand the reasons why each option might be useful.