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There are several international auditing and reporting guidelines that are widely recognized and followed by auditors, accountants, and organizations around the world. Here are some of the most important ones:
International Standards on Auditing (ISA): These are a set of guidelines issued by the International Auditing and Assurance Standards Board (IAASB) that provide guidance on the conduct of financial statement audits. They cover topics such as auditor independence, audit planning and execution, and reporting on the results of the audit.
International Financial Reporting Standards (IFRS): These are a set of accounting standards issued by the International Accounting Standards Board (IASB) that provide guidance on the preparation and presentation of financial statements. They cover topics such as recognition, measurement, presentation, and disclosure of financial information.
Generally Accepted Accounting Principles (GAAP): These are a set of accounting principles, standards, and procedures that are widely recognized and accepted in the United States. They provide guidance on the preparation and presentation of financial statements for public and private companies.
International Integrated Reporting Framework (IIRC): This framework provides guidance on how organizations can communicate their value creation over time through integrated reporting. It aims to promote better communication between companies and their stakeholders by providing a holistic view of the organization's performance, including financial and non-financial information.
Sustainability Reporting Standards: These are a set of reporting standards that provide guidance on how companies can report on their sustainability performance, including environmental, social, and governance (ESG) factors. They are developed by organizations such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB).
These guidelines are important for ensuring that financial reporting and auditing practices are consistent and transparent across borders and industries. They provide a framework for organizations to communicate their financial and non-financial performance to stakeholders in a clear and meaningful way.
