Establishing and Developing a Professional Accountancy Body
Las dos publicaciones están diseñadas para apoyar a las Organizaciones Profesionales de Contabilidad (PAOs) en la ampliación y fortalecimiento de su papel y establece las responsabilidades en la representación de la profesión contable. Establecimiento y Desarrollo de una Organización Profesional de Contabilidad cubre las funciones y responsabilidades de una PAO, educación y exámenes y el desarrollo de capacidades. Recursos y Herramientas de Apoyo para el Desarrollo de la Profesión Contable incluye estudios de casos, ejemplos prácticos y orientación complementaria.
Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed
As an initial response to concerns raised about situations when engagement partners are not located where the majority of the audit work is performed, including concerns raised by certain regulators and audit oversight bodies, this Staff Audit Practice Alert serves to remind auditors of the responsibilities of the engagement partner described in the International Standards on Auditing™ (ISA™).
This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy. Accounting for Sustainability. From Sustainability to Business Resilience clarifies the important role accountants can, and must, play in embracing sustainability to ensure that the organizations they serve are resilient by linking sustainability to a broader business agenda and strategy.
The purpose of this publication, prepared by the Integrated Reporting Working Group, is to inform stakeholders about the IAASB’s ongoing work to explore assurance on integrated reporting and other emerging developments in external reporting.
It explains that the IAASB established the Integrated Reporting Working Group to inform the IAASB as to how and when to respond to these developments most effectively in the public interest, and outlines the group’s activities.
Addressing Disclosures in the Audit of Financial Statements–Revised ISAs and Related Conforming Amendments aims at focusing auditors on disclosures throughout the financial statement audit.
