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  1. Subtitle: Guide to Compilation Engagements Translated By: Published: Tue, 1980-02-12 ISBN: Embed Code: Disable Login Requirement: 0 Source: IFAC SMP Committee Language: Romanian Tags: adoption & implementation IAASB ISRS SMP/SME Publication Type: Guidance & Support Tools Translation Issues, Insights & Interest Areas: SME & SMP Issues Meta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  2. IAESB Chair Anne-Marie Vitale explains the recently proposed revisions to International Education Standards addressing information and communications technology and professional skepticism. IFAC and the IAESB have developed a plan for a new path forward for global accountancy education and professional development. This plan will transition the IAESB to a future model that will be designed, as part of a broader mandate, to reinforce the importance, relevance and authority of the revised International Education Standards, which will continue to be the basis for a comprehensive and integrated approach to international accountancy education. أضغط على الرابط لزيارة موقع الخبر
  3. IAESB Technical Advisor Daniel Slezak provides an overview of the recently released implementation support materials for the new standard for continuing professional development. IFAC and the IAESB have developed a plan for a new path forward for global accountancy education and professional development. This plan will transition the IAESB to a future model that will be designed, as part of a broader mandate, to reinforce the importance, relevance and authority of the revised International Education Standards, which will continue to be the basis for a comprehensive and integrated approach to international accountancy education. أضغط على الرابط لزيارة موقع الخبر
  4. In the second of a three part video series, IAESB Technical Advisor David Simko discusses the implications of the board's recently released continuing professional development standard for public accounting firms. أضغط على الرابط لزيارة موقع الخبر
  5. The IAASB is seeking public comment on three interrelated standards that address quality management. The proposals change the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. This memorandum explains the significant issues common to the three exposure drafts. It also gives details about the proposed effective dates and implementation periods. This memorandum should be read in conjunction with the explanatory memorandums for each of the three proposed standards. Respondents are asked to respond separately to this overall explanatory memorandum and each of the exposure drafts. We request that comment letters do not include tables as they are incompatible with the software we use to help analyze respondents’ comments. Exposure Drafts Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1) Proposed International Standard on Quality Management 2, Engagement Quality Reviews Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements أضغط على الرابط لزيارة موقع الخبر
  6. Proposed ISA 220 (Revised) will improve the management of quality at the engagement level for audits of financial statements. It contains enhanced and revised requirements and guidance to: Highlight the importance of the public interest role of audits, and improve the emphasis on the importance of the appropriate application of professional judgment and exercise of professional skepticism; Clarify the role and responsibilities of the engagement partner, particularly the required involvement of the engagement partner throughout the audit, and retain the emphasis on the engagement partner’s responsibility for managing and achieving quality at the engagement level; Modernize ISA 220 for an evolving environment, including changes in audit delivery models and the use of technology; and Clarify the relationship between ISA 220 and the International Standards on Quality Control/Management, including additional clarification of the engagement partner’s and engagement team’s interaction with the firm, and the engagement team’s ability to depend on the firm’s quality management policies or procedures. This memorandum should be read in conjunction with the overall explanatory memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews. Respondents are asked to respond separately to each of the exposure drafts and the overall explanatory memorandum. We request that comment letters do not include tables as they are incompatible with the software we use to help analyze respondents’ comments. Exposure Drafts Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1) Proposed International Standard on Quality Management 2, Engagement Quality Reviews أضغط على الرابط لزيارة موقع الخبر
  7. To ensure that engagement quality reviews continue to be robust and effectively support high-quality audits and other engagements, the IAASB has proposed various enhancements to engagement quality reviews. This includes a new proposed standard on engagement quality reviews that includes enhancements regarding: The eligibility criteria to perform the engagement quality review; and The engagement quality reviewer’s performance and documentation. The requirements addressing the selection of engagements for review have also been strengthened and are included in Exposure Draft, ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements. This memorandum should be read in conjunction with the overall explanatory memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews. Respondents are asked to respond separately to each of the exposure drafts and the overall explanatory memorandum. We request that comment letters do not include tables as they are incompatible with the software we use to help analyze respondents’ comments. Exposure Drafts Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1) Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements أضغط على الرابط لزيارة موقع الخبر
  8. To ensure that firms’ systems continue to be robust and effectively support high-quality audits and other engagements, the IAASB has proposed various enhancements to address firms’ systems of quality management, previously known as systems of quality control. This Exposure Draft includes a new proactive risk-based approach to an effective system of quality management that establishes the foundation for consistent engagement quality. Other enhancements include: Increasing firm leadership responsibilities and accountability, and improving firm governance; Modernizing the standard for an evolving and increasingly complex environment, including addressing the impact of technology, networks, and use of external service providers; and More rigorous monitoring of quality management systems and remediating deficiencies. This memorandum should be read in conjunction with the overall explanatory memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews. Respondents are asked to respond separately to each of the exposure drafts and the overall explanatory memorandum. We request that comment letters do not include tables as they are incompatible with the software we use to help analyze respondents’ comments. Exposure Drafts Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Proposed International Standard on Quality Management 2, Engagement Quality Reviews Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements أضغط على الرابط لزيارة موقع الخبر
  9. The International Auditing and Assurance Standards Board (IAASB) seeks public comment by July 1, 2019 on three interrelated standards that address quality management. The proposals bring important changes to the way professional accountancy firms are expected to manage quality—for audits, reviews, and other assurance and related services engagements. The proposed standards include a new proactive risk-based approach to effective quality management systems within firms that establish the foundation for consistent engagement quality. The new approach improves the scalability of the standards because it promotes a system tailored to the nature and circumstances of the firm and its engagements. The IAASB proposals are intended to improve engagement quality through: Modernizing the standards for an evolving and increasingly complex environment, including addressing the impact of technology, networks, and use of external service providers; Increasing firm leadership responsibilities and accountability, and improving firm governance; More rigorous monitoring of quality management systems and remediating deficiencies; Enhancing the engagement partner’s responsibility for audit engagement leadership and audit quality; and Addressing the robustness of engagement quality reviews, including engagement selection, documentation, and performance. Given the significance of the changes and the need for firms to adjust how they manage quality, the IAASB has also developed draft guidance and tools, such as examples and frequently asked questions. These materials will help firms understand the proposals, including how to apply them in different circumstances. Exposure Drafts Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1) Proposed International Standard on Quality Management 2, Engagement Quality Reviews Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements Comments on the Exposure Drafts are requested by July 1, 2019. About the IAASB The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org أضغط على الرابط لزيارة موقع الخبر
  10. The evolving environment in which the International Auditing and Assurance Standards Board (IAASB) operates demands a strategy that reflects, among others, changing technology; a dynamic small- and medium-sized entity landscape; and emerging reporting needs. This is global stakeholders’ opportunity to shape the board’s strategy by commenting on the proposed draft. In the Proposed Strategy for 2020–2023 and Work Plan for 2020–2021, the IAASB puts forth a way forward that it believes meets stakeholders’ evolving needs, and is in the public interest. Enhancing our processes, including using technology and appropriate resourcing, are included in the strategy and are crucial to success. These enhancements will also maximize the impact of our activities, thereby enabling more timely responses to global trends and needs. The Work Plan highlights the board’s commitment to completing significant projects currently underway, while balancing the needs of different stakeholders. Feedback on this consultation and on the IAASB’s strategic direction is requested by June 4, 2019 from all interested stakeholders. About the IAASB The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org أضغط على الرابط لزيارة موقع الخبر
  11. The IAASB Work Plan is guided by the three underlying strategic objectives, as set out in the Strategy for 2015‒2019: a continued focus on International Standards on Auditing as the basis for high-quality audits; the importance of standards for other services addressing emerging stakeholder needs; and the board’s intention to strengthen collaboration to address public interest matters relevant to its work. The 2019 Work Plan prioritizes addressing the most pertinent public interest issues and includes details about the IAASB’s planned work to continue progressing the significant projects started at the beginning of this strategy period. The IAASB’s Strategy for 2015-2019 included two other work plans, 2015‒2016 and 2017‒2018. أضغط على الرابط لزيارة موقع الخبر
  12. The IAASB seeks public comment by June 4, 2019 on its proposed Strategy for 2020–2023 and Work Plan for 2020–2021. The evolving environment in which the IAASB operates demands a strategy that reflects, among other elements, changing technology; a dynamic small- and medium-sized entity landscape; and emerging reporting needs. This is global stakeholders’ opportunity to shape the board’s strategy by commenting on the proposed draft. In this Proposed Strategy for 2020–2023 and Work Plan for 2020–2021, the IAASB puts forth a way forward that it believes meets stakeholders’ evolving needs, and is the public interest. Enhancing our processes, including using technology and appropriate resourcing, are included in the strategy and are crucial to success. These enhancements will also maximize the impact of activities, thereby enabling more timely responses to global trends and needs. The Work Plan highlights the board’s commitment to completing significant projects currently underway, while balancing the needs of all stakeholders. أضغط على الرابط لزيارة موقع الخبر
  13. The International Public Sector Accounting Standards Board (IPSASB) has released a new standard and an Exposure Draft on accounting for social benefits, and collective and individual services, respectively. Between them, International Public Sector Accounting Standard (IPSAS) 42, Social Benefits, and the related Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), address a wide range of significant government expenditures that directly impact the lives of citizens globally. IPSAS 42 provides much-needed guidance on accounting for social benefits expenditure, which comprises about one fifth of GDP across OECD countries. It defines social benefits as cash transfers paid to specific individuals and/or households to mitigate the effect of social risk. Specific examples include state retirement benefits, disability benefits, income support and unemployment benefits. The new standard requires an entity to recognize an expense and a liability for the next social benefit payment. “IPSAS 42 represents a big step forward for global financial reporting in the public sector and fills one of the major gaps in IPSASB’s suite of standards,” said IPSASB Chair Ian Carruthers. “Social benefits has been a challenging project because of the differing, strongly held views as to when a liability for social benefits arises. We are confident that the final standard will increase transparency and comparability in public sector financial reporting.” In order to extend IPSASB’s guidance to public services as well as cash transfers, ED 67 proposes new requirements for accounting for collective services (such as defense at national-levels and street lighting at sub-national levels), individual services (such as healthcare and education) and emergency relief. For collective and individual services, ED 67 proposes that an expense is recognized at the point of service delivery. ED 67 also proposes that an expense and liability is recognized for some emergency relief, but not where emergency relief is delivered as an ongoing activity of government. “The distinction between social benefits and collective and individual services is important, but the accounting treatment of these transactions must be conceptually consistent,” said Mr. Carruthers. “Issuing ED 67 now, together with IPSAS 42, will allow our stakeholders to identify and account more consistently for the full range of social policy obligations of government.” How to Comment To access Exposure Draft 67 and its summary At-a-Glance document, or to submit a comment, visit the IPSASB website at www.ipsasb.org. Comments on the Exposure Draft are requested by May 31, 2019. The IPSASB encourages IFAC member organizations and regional accountancy organizations to promote the availability of this Exposure Draft to their members and employees. About the IPSASB The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. About the Public Interest Committee The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information. أضغط على الرابط لزيارة موقع الخبر
  14. IPSAS 42, Social Benefits, provides guidance on accounting for social benefits expenditure. It defines social benefits as cash transfers paid to specific individuals and/or households to mitigate the effect of social risk. Specific examples include state retirement benefits, disability benefits, income support and unemployment benefits. The new standard requires an entity to recognize an expense and a liability for the next social benefit payment. IPSAS 42 seeks to improve the relevance, faithful representativeness and comparability of the information that a reporting entity provides in its financial statements about social benefits. To accomplish this, IPSAS 42 establishes principles and requirements for: Recognizing expenses and liabilities for social benefits; Measuring expenses and liabilities for social benefits; Presenting information about social benefits in the financial statements; and Determining what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the social benefits provided by the reporting entity. View Supporting Resoures for IPSAS 42 أضغط على الرابط لزيارة موقع الخبر
  15. Exposure Draft (ED) 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19), addresses transactions for collective and individual services and emergency relief. ED 67 forms part of the IPSASB’s broader non-exchange expenses project, proposing requirements for collective and individual services and emergency relief. The purpose of the IPSASB’s project on non-exchange expenses is to develop new or amended standards that provide recognition and measurement requirements applicable to providers of non-exchange transactions, except for social benefits. Please submit your comments on ED 67 by May 31, 2019. أضغط على الرابط لزيارة موقع الخبر
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