Aplicación de la NICC1 de Forma Proporcional a la Naturaleza y Tamaño de la Firma de Auditoría
Staff Questions & Answers - Applying ISQC 1 Proportionately with the Nature and Size of a Firm
IAASB
Completed
El Marco Conceptual para la Información Financiera con Propósito General de las Entidades del Sector Público
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Only: Chapters 5-8
IPSASB
Completed
Professional Skepticism Panel Discussion
New York, NY
English
Meeting Highlights Listen & Subscribe in iTunes
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.
- IAASB Professional Skepticism Panel Discussion
Update Required
To play the media you will need to either update your browser to a recent version or update your Flash plugin.
IAASB Professional Skepticism Panel Discussion
IESBA June-July 2015 Meeting Highlights
New York, NY
English
Meeting Highlights Listen & Subscribe in iTunes
Highlights from the IESBA's June 29-July 1, 2015, meeting in New York, NY.
:05 Introduction
:34 Opening Remarks from IESBA Chair Stavros Thomadakis
2:08 Structure of the Code of Ethics for Professional Accountants (the Code)
3:56 Long Association
6:37 Part C of the Code
9:17 Safeguards
13:08 Next Meeting
- IESBA June-July 2015 Meeting Highlights Podcast
Update Required
To play the media you will need to either update your browser to a recent version or update your Flash plugin.
IESBA June-July 2015 Meeting Highlights Podcast
Guiding Principles for Implementing a Learning Outcomes Approach
The International Accounting Education Standards Board™ (IAESB™) has published its Consultation Paper, Guiding Principles for Implementing a Learning Outcomes Approach, and is seeking comments on the proposed guiding principles for implementing a learning outcomes approach.
All stakeholders—in particular, IFAC member bodies, education providers, educators, and those who have experience in implementing a learning outcomes approach—are encouraged to comment on the proposed guiding principles.
Published:
|
Log in or Register
Join the conversation! To comment on our Gateway perspective articles, make sure to log in or register.