Written by Dan Montgomery, the former deputy chairman of the IAASB and the chair of the Auditor Reporting Implementation Working Group, this article explores the nine most common questions asked by audit committee members and finance executives about the new and enhanced auditor’s reports.
The effective date for the new and revised Auditor Reporting standards is December 15, 2016.
Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure
Publicación Personal IESBA
Como respuesta a preocupaciones de los interesados acerca del establecimiento de honorarios de auditoría en un contexto de presión a la baja de honorario que podría afectar negativamente a la calidad de auditoría, esta publicación pone de relieve consideraciones importantes en el Código de Ética para Contadores Profesionales (Código) para los auditores en relación con la fijación de los honorarios de auditoría.
This IAASBpublication was developed by a task force comprised of IAASB members and technical advisors, representatives from the Basel Committee on Banking Supervision, the International Association of Insurance Supervisors, bank auditors, and an observer from the US Public Company Accounting Oversight Board.
Implementing IPSASTM is a journey many countries are undertaking. Writing for Accountability. Now., Noel Camilleri, Director General of Malta's Department of Treasury, details how Malta is getting its ACT (Accountability, Credibility, Transparency) together as it takes the crucial early steps to implementing a five-year IPSAS adoption plan.
