• Il principio di revisione internazionale

    Reporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments
    IAASB
    Italian
    Completed

  • Professional Skepticism Panel Discussion

    New York, NY English

    During its June 2015 meeting, the IAASB hosted a panel discussion on the topic of professional skepticism. 

    IAASB member Annette Köhler, who chairs the Professional Skepticism Working Group, introduced the topic. The panel was comprised of:

    • Jeremy Justin,  Canadian Public Accountability Board’s Representative on the Forum of Independent Audit Regulators Standards Coordination Working Group;
    • Helen Munter, Division of Registration and Inspections, US Public Company Accounting Oversight Board;
    • Doug Prawitt, Glen Ardis Professor of Accountancy, Brigham Young University; and 
    • Cindy Fornelli, Executive Director, Center for Audit Quality.

    Prof. Köhler and each panelist gave a brief presentation and offered opening remarks, which were followed by a discussion period.  

    The purpose of the discussion was to: 

    • Provide IAASB members with a  further understanding of the issues related to auditors’ application of professional skepticism in the context of a financial statement audit and raise questions with experts in this area; and
    • Consider how best to address concerns that have been raised about auditors' application of professional skepticism in audits of financial statements and planned next steps. 
    Meeting Highlights Listen & Subscribe in iTunes
    IAASB Professional Skepticism Panel Discussion

  • Normas Internacionales de Auditoría (ISA presentaciones ISA) Módulo de PowerPoint (12 juegos de diapositivas)

    International Standards on Auditing™ (ISA™) Module PowerPoint presentations (12 sets of slides)

    Las presentaciones PowerPoint del Módulo ISA están diseñados para promover el conocimiento y la comprensión de las ISA. Explican los principios clave de las ISA y cambios importantes, ISA individuales, incluyendo las implicaciones para las auditorías de pequeñas y medianas empresas (PYME) y podrán ser de utilidad en relación con las actividades de aplicación de las ISA o para actividades de formación.

    IAASB
    Spanish-Latin America
    Completed

  • Preguntas y respuestas del personal del IAASB – El Escepticismo Profesional en la Auditoría de Estados Financieros

    Staff Questions & Answers – Professional Skepticism in an Audit of Financial Statements

    Esta publicación de preguntas y respuestas del personal del IAASB se centra en los requisitos y material de aplicación de las Normas Internacionales de Auditoría (ISA) y estándares de control de calidad del IAASB que son de particular relevancia para la comprensión y aplicación adecuada de escepticismo profesional durante una auditoría de estados financieros. Además, la publicación proporciona respuestas respecto a lo que las firmas de auditoría y los auditores pueden hace

    IAASB
    Spanish-Spain
    Completed

  • IAASB June 2015 Meeting Highlights

    New York, NY English

    In this audio podcast, hosted by IAASB Technical Director Kathleen Healy, Chairman Arnold Schilder, Deputy Chair Chuck Landes, and IAASB members Brendan Murtagh and Megan Zietsman provide an overview of activities conducted during the IAASB’s June 15-19, 2015, meeting in New York.

    :05 - Introduction

    :31 - Chairman's Overview

    2:51 - Approval of NOCLAR Exposure Draft 

    4:37 - ISA 810 approval of Exposure Draft, ISA 800 and 805 review

    5:21 - Quality Control and Group Audits

    8:56 - Agreed-upon Procedures, Integrated Reporting, and Professional Skepticism.

    13:40 - Chairman's Closing Remarks

    15:10 - Next meeting 

    Meeting Highlights Listen & Subscribe in iTunes

  • NOCLAR

    The International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (the IESBA Code) had been revised to address the professional accountant’s responsibility in relation to NOCLAR and became effective on July 15, 2017. The objective of the IAASB’s project to address NOCLAR were to:

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