国际会计学第六版chapter-8.ppt

* * * * * * * * * * * * * * * * * * * * * * International Federation of Accountants Worldwide organization representing the accountancy profession 160 member organizations 120 countries 2.5 million accountants * Mission To strengthen the accountancy profession worldwide To contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards To speak out on public interest issues where the profession’s expertise is most relevant * Aim is to harmonize and converge auditing standards and professional practice worldwide Auditing adds credibility to external financial reports High-quality auditing standards are necessary to ensure that accounting standards are rigorously interpreted and applied If auditor training and audit standards vary, the reliability of financial statements will also vary * International Federation of Accountants Organizational structure IFAC council elects the IFAC board IFAC board sets policies and oversees IFAC operations Public Interest Oversight Board provides additional oversight Work done through standard-setting boards and standing committees * Standard-setting boards International Accounting Education Standards Board International Auditing and Assurance Standards Board Issues International Standards on Auditing International Ethics Standards Board for Accountants International Public Sector Accounting Standards Board * Standing committees Compliance Advisory Panel Developing Nations Committee Nominating Committee Professional Accountants in Business Committee Small and Medium Practices Committee Transnational Auditors Committee * UN Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) Only intergovernmental working group devoted to corporate accounting and auditing Objective To promote the transparency, reliability, and comparability of corporate accoun