Special Report: International Audits — Expanding Horizons
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International Audits — Expanding Horizons
In an increasingly global economy, many accounting firms must be able to address the needs of clients with international reach. That may translate into auditing international affiliates of local clients or, conversely, auditing local affiliates of entities based abroad. Those scenarios require an expanded set of skills for U.S. audit firms, as many other jurisdictions mandate that entity financial statements be prepared using International Financial Reporting Standards (IFRS) and that audits be conducted in accordance with International Standards on Auditing (ISAs). In this Special Report, we discuss the status of the adoption of international standards in the United States and around the world and address some of the unique considerations you should be aware of when performing audits under international standards.
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The tools you need to perform effective and efficient audits in accordance with the International Standards for non listed entities that follow IFRS. These Practice Aids provide auditors with a flexible, adaptable process that is thorough yet practical, effective yet efficient and includes streamlined audit programs, checklists, letters and more — all specifically tailored for audits performed in accordance with the ISAs for non listed commercial entities that follow IFRS.