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2021年11月11日北京时间21：30-23:45，南京审计大学社会审计学院教师赵璐接受ACCA（特许公认会计师公会）邀请，参加了“国际审计准则理事会（IAASB）针对不太复杂实体(Less complex entity，LCE）审计准则征求意见”线上圆桌讨论会。参加会议的有IAASB主席Tom Seidenstein、LCE国际审计准则专门调查委员会主席Kai Morten Hagen、IAA...
The International Auditing and Assurance Standards Board (IAASB) develops auditing and assurance
standards and guidance for use by all professional accountants under a shared standard-setting proces...
The IAASB’s Work Plan for 2015–2016 sets out the IAASB’s priorities and actions for the 2015–2016 period, including the board’s initial views on the issues that may be addressed and the manner in whic...
Ensure that International Standards on Auditing (ISAs) continue to form the basis for high-quality, valuable, and relevant audits conducted worldwide by responding on a timely basis to issues noted in...
The International Auditing and Assurance Standards Board’s (IAASB) Strategy
for 2015–2019: Fulfilling Our Public Interest Mandate in an Evolving World (the
Strategy) sets out its vision for the ne...
2012 IAASB Annual Report
2012 IAASB Annual Report
2015/4/9
The 2012 annual report highlights the IAASB’s work in the public interest to enhance the quality and consistency of practice throughout the world, and thereby strengthen the public’s confidence in the...
国际审计与鉴证准则理事会（The International Auditing and Assurance Standards Board，IAASB）
国际审计与鉴证准则理事会 The International Auditing and Assurance Standards Board IAASB
2015/1/16
The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing,qu...
IAASB出台新国际审计准则对审计风险模型作出重大改动
2007/7/24
国际会计师联合会（IFAC）的国际审计与保证准则委员会（IAASB）为提高审计质量，于2003年10月发布了一系列新准则，要求审计师在审计过程中更深入地进行风险评估，并对审计风险模型作出重大改动。这次发布的新准则包括1项汇总性准则和3项支持性准则，具体是：
1、ISA200：财务报表审计的目标和一般原则；
2、ISA315：了解被审计单位及其环境和评估重大错报风险；
...