auditing and assurance standards

Receive alerts:
by e-mail
E-mail Your information will be added to a database with the sole purpose of serving your subscription. This database is the exclusive property of vLex Networks S.L. and will never be shared with any other company. By sending your request you accept the Data Protection Policy of vLex Networks S.L. I have read and accept the Terms of Use
via RSS

3.819 documents for auditing and assurance standards

- The International Auditing and Assurance Standards Board of the International Federation of Accountants (IFAC) approved International Standard on Auditing 230 (Revised), Audit Documentation.
* The International Auditing and Assurance Standards Board of the International Federation of Accountants (IFAC) approved International Standard on Au...
- Journal of Accountancy
- Vol. 200 Nbr. 6, December 2005
- The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC).
The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) issued, proposed or withdrew se...
- Journal of Accountancy
- Vol. 199 Nbr. 3, March 2005
- Public and Private Sector Collaboration in Developing International Financial Audit Standards
In an interview, Claes Norgren, auditor general of Sweden, and Arnold Schilder, chair of the International Auditing and Assurance Standards Board (IAASB), talked about the lessons they learned from their cooperation in today's globalized world in developing international financial auditing standards. According to Norgren, in the past, auditing in the public and private sectors belonged to two different worlds, but now these separate worlds have met in this unique way on a global basis. Of course, many organizations cooperate in different ways to develop standards -- the International Monetary Fund, the Financial Stability Board, and the World Bank, to mention a few. Schilder added that their arrangement with INTOSAI underscores the importance of high quality public sector audits. For th...
- International Journal of Government Auditing
- Vol. 37 Nbr. 1, January 2010

- Revision of Auditing Standards Will Impact Audits of Small Businesses
In March 2006, the AICPA Auditing Standards Board (ASB) issued Statements on Auditing Standards Number 104 to 111, relating to the assessment of risk in audits of financial statements. The statements are effective for audits of years beginning after Dec 15, 2006, effective calendar year 2007 and later. This article discusses both the reasons and the meaning of some of the changes in audit methodology which are promulgated by the new standards and how they will impact audits of companies that do not have sophisticated accounting departments. In developing the Statements, the ASB worked in concert with the International Auditing and Assurance Standards Board of the International Federation of Accountants and, therefore, the project was representative of the effort among standard-setters t...
- Secured Lender, The
- Vol. 63 Nbr. 6, November 2007
- The international auditing and assurance standards board (IAASB) of the International Federation of Accountants in February issued a revised international standard on auditing (ISA).
The international auditing and assurance standards board (IAASB) of the International Federation of Accountants in February issued a revised internati...
- Journal of Accountancy
- Vol. 197 Nbr. 5, May 2004
- The new SAS 70.
... Accountants' (AICPA's) Statement on Auditing Standards No. 70 (SAS 70), which provided guidance..., and the International Auditing and Assurance Standards Board's International Standard on Assura...
- Internal Auditor
- Vol. 68 Nbr. 5, October 2011
- The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) proposed four international auditing standards (ISAs) (www.ifac.org/guidance/exd-outstanding.php): ISA 600 (revised).
* The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) proposed four international a...
- Journal of Accountancy
- Vol. 199 Nbr. 6, June 2005
- The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) released two exposure drafts (EDs) and a discussion paper intended to improve the quality and consistency of audits.
The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) released two exposure drafts (E...
- Journal of Accountancy
- Vol. 198 Nbr. 6, December 2004
- The International Auditing and Assurance Standards Board (IAASB) of IFAC released an international standard on review engagements (ISRE; www.ifac.org/guidance) and two EDs of proposed international standards on auditing (ISA; www.ifac.org/eds).
The International Auditing and Assurance Standards Board (IAASB) of IFAC released an international standard on review engagements (ISRE; www.ifac.org/...
- Journal of Accountancy
- Vol. 200 Nbr. 3, September 2005
- The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants issued an exposure draft.
The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants issued an exposure draft (ED)--mention...
- Journal of Accountancy
- Vol. 198 Nbr. 4, October 2004