AllRecent ArticlesLinks to External ContentIFAC Research & Publications All LanguagesAlbanianArabicArmenianAzeriBosnianBosnian-Croatian-SerbianBulgarianCatalanChineseCroatianCzechDanishDutchEnglishEstonianFarsiFinnishFrenchGeorgianGermanGreekHebrewHungarianIcelandicIndonesianItalianJapaneseKazakhKoreanKyrgyzLatvianLithuanianMacedonianMalteseMongolianMontenegrinNorwegianPersianPolishPortugueseRomanianRussianSerbianSinhalaSlovakSlovenianSpanishSpanish-Latin AmericaSpanish-SpainSwedishTajikTamilThaiTurkishUkrainianUzbekVietnamese All CategoriesAccountancy PolicyArtificial Intelligence & TechnologyAttractiveness of the ProfessionAudit & AssuranceDiversity, Equity & Inclusion (DE&I)EducationEthicsInternational StandardsProfessional Accountancy Organization (PAO) DevelopmentProfessional Accountants in Business (PAIB)Public SectorSmall- and Medium-sized Practices (SMPs)Sustainable Organizations & Sustainability TransformationPrivate Equity Investment in Accountancy آیین رفتار حرفهای برای حسابداران حرفهای International Standards August 19, 2026 • ethicsboard.org MSR 570 (prenovljen 2024): Delujoče podjetje International Standards August 7, 2026 • iaasb.org NIA 240 (Revisada), Responsabilidades del auditor en una auditoría de estados financieros con respecto al fraude. International Standards August 5, 2026 • iaasb.org Międzynarodowy kodeks etyki zawodowych księgowych Ethics International Standards July 29, 2026 • ethicsboard.org คำถำมที่พบบ่อย (FAQ) ของมำตรฐำนกำรสอบบัญชี สำหรับกำรตรวจสอบงบกำรเงินของกิจกำรที่มีควำมซับซ้อนน้อย (TSA for LCE) International Standards July 21, 2026 • iaasb.org Міжнародні стандарти управління якістю, аудиту, огляду, іншого надання впевненості та супутніх послуг Audit & Assurance International Standards July 21, 2026 • iaasb.org Technology Catalog of Issues and Possible Actions International Standards July 9, 2026 • iaasb.org Commission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures Accountancy Policy International Standards Sustainable Organizations & Sustainability Transformation Jul 3, 2026 • European Commission N-ESRS: accounting profession preliminary remarks Accountancy Policy International Standards Sustainable Organizations & Sustainability Transformation Jul 3, 2026 • Accountancy Europe ISSA 5000 Frequently Asked Questions: The Application of Materiality Audit & Assurance International Standards June 25, 2026 • iaasb.org Principio di revisione internazionale (ISA) 720 (Revised), Le responsabilità del revisore relativamente alle altre informazioni presenti in documenti che contengono il bilancio oggetto di revisione contabile Audit & Assurance Ethics International Standards June 18, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 710 INFORMAZIONI COMPARATIVE – DATI CORRISPONDENTI E BILANCIO COMPARATIVO Audit & Assurance International Standards June 17, 2026 • iaasb.org ISSA 5000 Obecné požadavky na ověřovací zakázky týkající se informací o udržitelnosti International Standards June 16, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 706 RICHIAMI D’INFORMATIVA E PARAGRAFI RELATIVI AD ALTRI ASPETTI NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 15, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 705 MODIFICHE AL GIUDIZIO NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 11, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 701 COMUNICAZIONE DEGLI ASPETTI CHIAVE DELLA REVISIONE CONTABILE NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 10, 2026 • iaasb.org IPSAS Handbuch 2025 International Standards June 10, 2026 • ipsasb.org มาตรฐานการสอบบัญชี รหัส 570 (ปรับปรุง 2569) การดำเนินงานต่อเนื่อง International Standards June 10, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) n. 700 FORMAZIONE DEL GIUDIZIO E RELAZIONE SUL BILANCIO Audit & Assurance International Standards June 8, 2026 • iaasb.org มาตรฐานการสอบบัญชี รหัส 240 (ปรับปรุง) ความรับผิดชอบของผู้สอบบัญชีเกี่ยวกับการพิจารณาการทุจริตในการตรวจสอบงบการเงิน International Standards June 4, 2026 • iaasb.org Tarptautiniai tvarumo užtikrinimo etikos standartaiTM (įskaitant tarptautinius nepriklausomumo standartusTM) ir kiti kodekso pakeitimai, susiję su tvarumo užtikrinimu ir atskaitomybe Ethics International Standards June 4, 2026 • ethicsboard.org การแก้ไขมาตรฐานการบริหารคุณภาพ มาตรฐานการสอบบัญชี และมาตรฐานงานสอบทาน รหัส 2400 (ปรับปรุง) อันเนื่องมาจาก การปรับเปลี่ยนคาจากัดความของกิจการที่จดทะเบียนในตลาดหลักทรัพย์และกิจการที่มีส่วนได้เสียสาธารณะ ในประมวลจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชี Audit & Assurance International Standards June 3, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 620 UTILIZZO DEL LAVORO DELL’ESPERTO DEL REVISORE Audit & Assurance Ethics International Standards May 29, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 330 LE RISPOSTE DEL REVISORE AI RISCHI IDENTIFICATI E VALUTATI Audit & Assurance International Standards May 29, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 265 COMUNICAZIONE DELLE CARENZE NEL CONTROLLO INTERNO AI RESPONSABILI DELLE ATTIVITÀ DI GOVERNANCE ED ALLA DIREZIONE Audit & Assurance Ethics International Standards May 28, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) N. 260 - COMUNICAZIONE CON I RESPONSABILI DELLE ATTIVITA’ DI GOVERNANCE Audit & Assurance International Standards May 28, 2026 • iaasb.org A könyvvizsgáló csalással összefüggő felelősségei a pénzügyi kimutatások könyvvizsgálatánál - Egyéb IAASB nemzetközi standardok kapcsolódó módosításaival együtt International Standards May 28, 2026 • iaasb.org Izmjene uskog opsega MSUK-ova, MRevS-ova i MSU-a 2400 (izmijenjen) posljedično izmjeni definicija uvrštenog subjekta i subjekta od javnog interesa u IESBA Kodeksu Audit & Assurance International Standards May 27, 2026 • iaasb.org Izmjene uskog opsega: • MRevS-a 700 (izmijenjen), Formiranje mišljenja i izvješćivanje o financijskim izvještajima - • MRevS-a 260 (izmijenjen), Komuniciranje s onima koji su zaduženi za upravljanje Audit & Assurance Ethics International Standards May 27, 2026 • iaasb.org Međunarodni revizijski standard 570 (izmijenjen 2024.), Vremenska neograničenost poslovanja International Standards May 27, 2026 • iaasb.org Međunarodni revizijski standard 240 (izmijenjen) - Revizorove odgovornosti u vezi s prijevarom u reviziji financijskih izvještaja uključujući usklađujuće i posljedične izmjene ostalih međunarodnih standarda IAASB-a International Standards May 27, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 250 LA CONSIDERAZIONE DI LEGGI E REGOLAMENTI NELLA REVISIONE CONTABILE DEL BILANCIO Audit & Assurance International Standards May 26, 2026 • iaasb.org Kansainvälinen kestävyysvarmennusstandardi ISSA 5000 Kestävyysraportoinnin varmennustoimeksiantoja koskevat yleiset vaatimukset International Standards May 26, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) 240 LE RESPONSABILITÀ DEL REVISORE RELATIVAMENTE ALLE FRODI NELLA REVISIONE CONTABILE DEL BILANCIO International Standards May 21, 2026 • iaasb.org PRINCIPIO DI REVIS IONE INTERNAZIONALE (ISA Italia) 210 ACCORDI RELATIVI AI TERMINI DEGLI INCARICHI DI REVISIONE Audit & Assurance International Standards May 21, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 200 OBIETTIVI GENERALI DEL REVISORE INDIPENDENTE E SVOLGIMENTO DELLA REVISIONE CONTABILE IN CONFORMITÀ AI PRINCIPI DI REVISIONE INTERNAZIONALI (ISA Italia) Audit & Assurance International Standards May 21, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 610 UTILIZZO DEL LAVORO DEI REVISORI INTERNI Audit & Assurance International Standards May 21, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 600 LA REVISIONE DEL BILANCIO DEL GRUPPO – CONSIDERAZIONI SPECIFICHE (INCLUSO IL LAVORO DEI REVISORI DELLE COMPONENTI) Audit & Assurance International Standards May 21, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 580 ATTESTAZIONI SCRITTE Audit & Assurance Ethics International Standards May 20, 2026 • iaasb.org PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 570 CONTINUITÀ AZIENDALE International Standards May 20, 2026 • iaasb.org Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Last page
NIA 240 (Revisada), Responsabilidades del auditor en una auditoría de estados financieros con respecto al fraude. International Standards August 5, 2026 • iaasb.org
Międzynarodowy kodeks etyki zawodowych księgowych Ethics International Standards July 29, 2026 • ethicsboard.org
คำถำมที่พบบ่อย (FAQ) ของมำตรฐำนกำรสอบบัญชี สำหรับกำรตรวจสอบงบกำรเงินของกิจกำรที่มีควำมซับซ้อนน้อย (TSA for LCE) International Standards July 21, 2026 • iaasb.org
Міжнародні стандарти управління якістю, аудиту, огляду, іншого надання впевненості та супутніх послуг Audit & Assurance International Standards July 21, 2026 • iaasb.org
Commission adopts revised sustainability reporting standards to reduce administrative burdens for EU businesses while maintaining high-quality disclosures Accountancy Policy International Standards Sustainable Organizations & Sustainability Transformation Jul 3, 2026 • European Commission
N-ESRS: accounting profession preliminary remarks Accountancy Policy International Standards Sustainable Organizations & Sustainability Transformation Jul 3, 2026 • Accountancy Europe
ISSA 5000 Frequently Asked Questions: The Application of Materiality Audit & Assurance International Standards June 25, 2026 • iaasb.org
Principio di revisione internazionale (ISA) 720 (Revised), Le responsabilità del revisore relativamente alle altre informazioni presenti in documenti che contengono il bilancio oggetto di revisione contabile Audit & Assurance Ethics International Standards June 18, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 710 INFORMAZIONI COMPARATIVE – DATI CORRISPONDENTI E BILANCIO COMPARATIVO Audit & Assurance International Standards June 17, 2026 • iaasb.org
ISSA 5000 Obecné požadavky na ověřovací zakázky týkající se informací o udržitelnosti International Standards June 16, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 706 RICHIAMI D’INFORMATIVA E PARAGRAFI RELATIVI AD ALTRI ASPETTI NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 15, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 705 MODIFICHE AL GIUDIZIO NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 11, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 701 COMUNICAZIONE DEGLI ASPETTI CHIAVE DELLA REVISIONE CONTABILE NELLA RELAZIONE DEL REVISORE INDIPENDENTE Audit & Assurance International Standards June 10, 2026 • iaasb.org
มาตรฐานการสอบบัญชี รหัส 570 (ปรับปรุง 2569) การดำเนินงานต่อเนื่อง International Standards June 10, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) n. 700 FORMAZIONE DEL GIUDIZIO E RELAZIONE SUL BILANCIO Audit & Assurance International Standards June 8, 2026 • iaasb.org
มาตรฐานการสอบบัญชี รหัส 240 (ปรับปรุง) ความรับผิดชอบของผู้สอบบัญชีเกี่ยวกับการพิจารณาการทุจริตในการตรวจสอบงบการเงิน International Standards June 4, 2026 • iaasb.org
Tarptautiniai tvarumo užtikrinimo etikos standartaiTM (įskaitant tarptautinius nepriklausomumo standartusTM) ir kiti kodekso pakeitimai, susiję su tvarumo užtikrinimu ir atskaitomybe Ethics International Standards June 4, 2026 • ethicsboard.org
การแก้ไขมาตรฐานการบริหารคุณภาพ มาตรฐานการสอบบัญชี และมาตรฐานงานสอบทาน รหัส 2400 (ปรับปรุง) อันเนื่องมาจาก การปรับเปลี่ยนคาจากัดความของกิจการที่จดทะเบียนในตลาดหลักทรัพย์และกิจการที่มีส่วนได้เสียสาธารณะ ในประมวลจรรยาบรรณของ ผู้ประกอบวิชาชีพบัญชี Audit & Assurance International Standards June 3, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 620 UTILIZZO DEL LAVORO DELL’ESPERTO DEL REVISORE Audit & Assurance Ethics International Standards May 29, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 330 LE RISPOSTE DEL REVISORE AI RISCHI IDENTIFICATI E VALUTATI Audit & Assurance International Standards May 29, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 265 COMUNICAZIONE DELLE CARENZE NEL CONTROLLO INTERNO AI RESPONSABILI DELLE ATTIVITÀ DI GOVERNANCE ED ALLA DIREZIONE Audit & Assurance Ethics International Standards May 28, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) N. 260 - COMUNICAZIONE CON I RESPONSABILI DELLE ATTIVITA’ DI GOVERNANCE Audit & Assurance International Standards May 28, 2026 • iaasb.org
A könyvvizsgáló csalással összefüggő felelősségei a pénzügyi kimutatások könyvvizsgálatánál - Egyéb IAASB nemzetközi standardok kapcsolódó módosításaival együtt International Standards May 28, 2026 • iaasb.org
Izmjene uskog opsega MSUK-ova, MRevS-ova i MSU-a 2400 (izmijenjen) posljedično izmjeni definicija uvrštenog subjekta i subjekta od javnog interesa u IESBA Kodeksu Audit & Assurance International Standards May 27, 2026 • iaasb.org
Izmjene uskog opsega: • MRevS-a 700 (izmijenjen), Formiranje mišljenja i izvješćivanje o financijskim izvještajima - • MRevS-a 260 (izmijenjen), Komuniciranje s onima koji su zaduženi za upravljanje Audit & Assurance Ethics International Standards May 27, 2026 • iaasb.org
Međunarodni revizijski standard 570 (izmijenjen 2024.), Vremenska neograničenost poslovanja International Standards May 27, 2026 • iaasb.org
Međunarodni revizijski standard 240 (izmijenjen) - Revizorove odgovornosti u vezi s prijevarom u reviziji financijskih izvještaja uključujući usklađujuće i posljedične izmjene ostalih međunarodnih standarda IAASB-a International Standards May 27, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 250 LA CONSIDERAZIONE DI LEGGI E REGOLAMENTI NELLA REVISIONE CONTABILE DEL BILANCIO Audit & Assurance International Standards May 26, 2026 • iaasb.org
Kansainvälinen kestävyysvarmennusstandardi ISSA 5000 Kestävyysraportoinnin varmennustoimeksiantoja koskevat yleiset vaatimukset International Standards May 26, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) 240 LE RESPONSABILITÀ DEL REVISORE RELATIVAMENTE ALLE FRODI NELLA REVISIONE CONTABILE DEL BILANCIO International Standards May 21, 2026 • iaasb.org
PRINCIPIO DI REVIS IONE INTERNAZIONALE (ISA Italia) 210 ACCORDI RELATIVI AI TERMINI DEGLI INCARICHI DI REVISIONE Audit & Assurance International Standards May 21, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 200 OBIETTIVI GENERALI DEL REVISORE INDIPENDENTE E SVOLGIMENTO DELLA REVISIONE CONTABILE IN CONFORMITÀ AI PRINCIPI DI REVISIONE INTERNAZIONALI (ISA Italia) Audit & Assurance International Standards May 21, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 610 UTILIZZO DEL LAVORO DEI REVISORI INTERNI Audit & Assurance International Standards May 21, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 600 LA REVISIONE DEL BILANCIO DEL GRUPPO – CONSIDERAZIONI SPECIFICHE (INCLUSO IL LAVORO DEI REVISORI DELLE COMPONENTI) Audit & Assurance International Standards May 21, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA Italia) 580 ATTESTAZIONI SCRITTE Audit & Assurance Ethics International Standards May 20, 2026 • iaasb.org
PRINCIPIO DI REVISIONE INTERNAZIONALE (ISA ITALIA) N. 570 CONTINUITÀ AZIENDALE International Standards May 20, 2026 • iaasb.org
