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  1. The future of business lies with the accounting profession. Join the world’s leading financial experts in Sydney, Australia, November 5-8, 2018 for the next World Congress of Accountants. This year’s theme, Global Challenges. Global Leaders., will inspire and inform your thinking on the future of accounting and our profession, and provide a unique opportunity to help shape that future. Five reasons to attend: Learn, adapt and accelerate your career through a technology-enabled curated conference experience. Ignite new business opportunities via thought leadership, turning ideas into solutions, and shaping the future of the profession. Network with 6000+ motivated professionals from 130 countries. Join the conversation at the Business Connect Hub and stay in touch with the Congress app. Explore cutting edge technology across more than 50 exhibits, expo presentations, activity and chillout zones, and barista coffee lounges. Be delighted by Sydney at its best through an immersive social program, from cruising the world’s largest natural harbour to our premier Gala event. Full details and the latest news, including the Program, is available on the World Congress of Accountants 2018 website. أضغط على الرابط لزيارة موقع الخبر
  2. The future of business lies with the accounting profession. Join the world’s leading financial experts in Sydney, Australia, November 5-8, 2018 for the next World Congress of Accountants. This year’s theme, Global Challenges. Global Leaders., will inspire and inform your thinking on the future of accounting and our profession, and provide a unique opportunity to help shape that future. Five reasons to attend: Learn, adapt and accelerate your career through a technology-enabled curated conference experience. Ignite new business opportunities via thought leadership, turning ideas into solutions, and shaping the future of the profession. Network with 6000+ motivated professionals from 130 countries. Join the conversation at the Business Connect Hub and stay in touch with the Congress app. Explore cutting edge technology across more than 50 exhibits, expo presentations, activity and chillout zones, and barista coffee lounges. Be delighted by Sydney at its best through an immersive social program, from cruising the world’s largest natural harbour to our premier Gala event. Full details and the latest news is available on the World Congress of Accountants 2018 website. أضغط على الرابط لزيارة موقع الخبر
  3. The IFAC Small and Medium Practices Committee has submitted feedback to the International Ethics Stanards Board for Accountants' proposed five-year strategy and work plan. The committee is generally in agreement with the proposed criteria to determine the IESBA's actions and priorities over the next five years. The committee also recognizes that the IESBA is committed to developing high-quality, principles-based standards and strongly believes this is of critical importance when revising the International Code of Ethics for Professional Accountants going forward. The committee also acknowledges the range of stakeholders seeking to influence the direction of the IESBA today and is happy to support the view that only principles-based ethics standards can be sustainable over time. أضغط على الرابط لزيارة موقع الخبر
  4. IFAC (International Federation of Accountants) and the International Bar Association (IBA) today announce their shared commitment to continue their work combating corruption in all its forms. Published ahead of the gathering of global economic leaders (G20), taking place in Buenos Aires, Argentina, the signed IBA and IFAC Anti-Corruption Mandate highlights the role of business and government in safeguarding a fair and transparent future for all. “Grounded in a strong ethical code, professional accountants across the globe play a critical role in the fight against corruption, bringing essential transparency, relevance and integrity to the systems that underpin vibrant economies,” says IFAC CEO Fayezul Choudhury. “We are proud to partner with the IBA to highlight and advance the role of our global professions in serving the public interest now and in the future.” According to the International Monetary Fund, bribery, which is just one aspect of corruption, costs the global economy nearly $2tn – approximately two per cent of global GDP – each year. However, where governance architecture is strong, the role played by professional accountants in tackling corruption is amplified, such as in G20 countries and in countries that have adopted anti-money laundering laws in line with international recommendations. The presence of professional accountancy organizations is another important factor, as they advance the adoption of ethical, educational, investigation and discipline requirements that are central to the profession. According to research from IFAC, there is a strong link between the percentage of professional accountants in the workforce and more favorable scores on the main global measure of corruption. Mark Ellis, IBA Executive Director, commented: “Corruption is a significant impediment to economic stability and development, tarnishing public trust in institutions and inhibiting citizens’ access to opportunities and prosperity. With empirical research that demonstrates the world’s poor pays the highest percentage of their income in bribes, the imminent meeting of the G20 Finance Ministers and Central Bank Governors presents an important opportunity to remind leaders that every stolen dollar, euro, lira, peso, pound, rand, real, rouble, rupee, yen or yuan robs someone of an equal opportunity in life, and that everyone has a responsibility to combat corruption. The IBA-IFAC cross-sector collaboration aims to reinforce the role and responsibility of international professions to tackle corruption, and we are delighted to be partnering with IFAC.” In all its variations, corruption has far reaching negative consequences, including when money is misappropriated through illicit financial flows that can lead to the funding of organized high level crimes such as drug trafficking, human trafficking and terrorism. The international accountancy and legal professions continue to promote core ethical values, facilitate national and international cooperation in the fight against corruption, and advance monitoring and enforcement systems in the public interest. With the IBA and IFAC global membership spanning more than 170 countries, they play a vital role in training, educating and supporting professionals to uphold the highest levels of integrity and ethics in business. About IFAC IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of more than 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce. About the International Bar Association The International Bar Association (IBA), established in 1947, is the world’s leading organisation of international legal practitioners, bar associations and law societies, spanning more than 170 countries. It is comprised of specialist committees relating to practice areas of law, including the Anti-Corruption Committee and the Anti-Money Laundering Committee. Through its global membership of individual lawyers, law firms, bar associations and law societies, the IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. أضغط على الرابط لزيارة موقع الخبر
  5. Small- and medium-sized practices require practical support when implementing the International Standards on Auditing in audits of small- and medium-sized entities. This Guide helps firms efficiently and proportionally apply the ISAs on SME audits and is designed for use by all practitioners. Now in its fourth edition, the Guide has been updated to reflect changes to the ISAs since previous editions, including International Auditing and Assurance Standards Board (IAASB) projects on auditor reporting, disclosures, auditor responsibilities relating to other information and using the work of internal auditors. Volume 1 covers the fundamental concepts of a risk-based audit in conformance with the ISAs. Volume 2 contains practical guidance on performing SME audits, including two illustrative case studies—one of an SME audit and one of a micro-entity audit. أضغط على الرابط لزيارة موقع الخبر
  6. Small- and medium-sized practices (SMPs) may require practical support when implementing the International Standards on Auditing (ISAs) in audits of small- and medium-sized entities (SMEs). IFAC (International Federations of Accountants) has updated the Guide to Using ISAs in the Audits of SMEs, Fourth Edition (the Guide) to help firms efficiently and proportionally apply ISAs on SME audits. This fourth edition is updated to reflect recent changes to the ISAs including International Auditing and Assurance Standards Board (IAASB) projects on: Auditor Reporting; Disclosures; The Auditor’s Responsibilities Relating to Other Information; and Using the Work of Internal Auditors. The Guide is designed for use by all practitioners. Volume 1 covers the fundamental concepts of a risk-based audit in conformance with the ISAs. Volume 2 contains practical guidance on performing SME audits, including two illustrative case studies—one of an SME audit and one of a micro-entity audit. Since it was first published in 2007, the Guide has been downloaded over 100,000 times and there are 22 translations completed or in progress. To help facilitate additional translations, IFAC Members can request a Word version of the Guide with tracked changes. Many firms use the Guide for training purposes and as the basis for firm manuals. In order to help them and our member organizations maximize the Guide’s use, IFAC has also updated the Companion Manual which provides practical ‘best use’ suggestions for the Guide. IFAC has a long history of developing implementation support for international standards. In addition to the Guide, the extensive suite of material includes: Guide to Quality Control for Small- and Medium-Sized Practices, Third Edition Guide to Review Engagements Guide to Compilation Engagements Agreed-Upon Procedures (AUP) Engagements A Growth and Value Opportunity Choosing the Right Service: Comparing Audit, Review, Compilation, and Agreed-Upon Procedure Services أضغط على الرابط لزيارة موقع الخبر
  7. To ensure that International Standards on Auditing continue to form the basis for high-quality, valuable and relevant global audits, the IAASB Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement, proposes more robust requirements and improved guidance to: Drive consistent and effective identification and assessment of risks of material misstatement; Modernize ISA 315 to meet evolving business needs, including information technology, and how auditors use automated tools and techniques, including data analytics, to perform audit procedures; Improve the standard’s applicability to entities across a wide spectrum of circumstances and complexities; and Focus auditors on exercising professional skepticism throughout the risk identification and assessment process. Comments are requested by November 2, 2018. أضغط على الرابط لزيارة موقع الخبر
  8. To ensure that International Standards on Auditing continue to form the basis for high-quality, valuable and relevant global audits, the IAASB Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement, proposes more robust requirements and improved guidance to: Drive consistent and effective identification and assessment of risks of material misstatement; Modernize ISA 315 to meet evolving business needs, including information technology, and how auditors use automated tools and techniques, including data analytics, to perform audit procedures; Improve the standard’s applicability to entities across a wide spectrum of circumstances and complexities; and Focus auditors on exercising professional skepticism throughout the risk identification and assessment process. Comments are requested by November 2, 2018. أضغط على الرابط لزيارة موقع الخبر
  9. The International Auditing and Assurance Standards Board (IAASB) seeks public comment by November 2, 2018 on Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement. To ensure that International Standards on Auditing continue to form the basis for high-quality, valuable and relevant global audits, the IAASB proposes more robust requirements and improved guidance to: Drive consistent and effective identification and assessment of risks of material misstatement; Modernize ISA 315 to meet evolving business needs, including information technology, and how auditors use automated tools and techniques, including data analytics, to perform audit procedures; Improve the standard’s applicability to entities across a wide spectrum of circumstances and complexities; and Focus auditors on exercising professional skepticism throughout the risk identification and assessment process. Through its ISA Implementation Monitoring Project and targeted continuing stakeholder outreach, the IAASB has received significant stakeholder input as the proposed revisions have been developed. The Exposure Draft is a key element of the IAASB’s work to address the fundamental elements of an audit and thereby enhance audit quality. أضغط على الرابط لزيارة موقع الخبر
  10. IFAC strongly supports IOSCO’s emphasis on the role of audit committees in audit quality, and efforts to enhance the coherence and quality of applicable regulation, oversight, and practices internationally. While recognizing many valuable aspects within the proposed good practices document, IFAC recommends being more clear on background and context with respect to the meaning of audit quality, reference to the Audit Quality Framework published by the International Auditing and Assurance Standards Board, clarifying the intended scope of the good practices, and a range of technical and editorial suggestions. أضغط على الرابط لزيارة موقع الخبر
  11. IFAC believes it is still appropriate that the European IAS Regulation prevents the European Commission from modifying the content of International Financial Reporting Standards, and recommends the EU endorse the existing IFRS Conceptual Framework rather than an alternate European Conceptual Framework that could create unnecessary complexity and fragmentation. IFAC also recommends a more integrated approach to public financial and non-financial reporting focusing on long-term value creation, strongly supporting integrated reporting as a basis for this approach. أضغط على الرابط لزيارة موقع الخبر
  12. The IFAC Professional Accountants in Business (PAIB) Committee has submitted a comment letter in response to the IESBA’s Consultation Paper, Proposed Strategy and Work Plan 2019-2023. The PAIB Committee fully supports the IESBA's vision. The Code is the foundation of professional ethics that helps to underpin trust in the profession, and particularly the professionalism of accountants in business and the public sector. To this end, the Code needs to be fit for purpose for professional accountants in business. The PAIB Committee supports the IESBA in trying to ensure this is the case through various projects and regulatr engagement with the committee and PAIBs. أضغط على الرابط لزيارة موقع الخبر
  13. The IPSASB held its second meeting of the year from June 19-22, 2018 in Toronto, Canada. أضغط على الرابط لزيارة موقع الخبر
  14. Subtitle: Focusing on Performance: Principles for Effective PAO Governance Translated By: Published: Mon, 2018-07-09 ISBN: Embed Code: Disable Login Requirement: 0 Publication Type: Guidance & Support Tools Translation Issues, Insights & Interest Areas: Governance & Sustainability Source: Quality & Development Language: French Meta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  15. Highlights from the June 18-23 2018 meeting in New York, NY. 00:14 – Introduction: Dan Montgomery, IAASB Interim Technical Director 00:46 - Highlights & Key Developments: Arnold Schilder, IAASB Chairman 02:07 – ISA 540 (Revised): Rich Sharko, Task Force Chair and IAASB Member 04:35 – ISA 315 (Revised): Fiona Campbell, Task Force Chair and IAASB Member 07:32 - ISA 220: Megan Zietsman, IAASB Deputy Chair 10:59 - ISQC 1 and Emerging Forms of External Reporting: Dan Montgomery, IAASB Interim Technical Director 12:32 - Closing Remarks: Dan Montgomery, IAASB Interim Technical Director أضغط على الرابط لزيارة موقع الخبر
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