The IAPC's International Auditing Guidelines and its Controversial IAG 13 on the Auditor's Report

25 Pages Posted: 2 Sep 2020

See all articles by Stephen A. Zeff

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Date Written: June 15, 2020

Abstract

This paper is a historical account of the founding, organization and early operation of the International Auditing Practices Committee (IAPC), which was one of the committees of the International Federation of Accountants (IFAC), from 1978 to 1991. It examines the debates and disagreements attending the most controversial of the IAPC’s 29 International Auditing Guidelines (IAGs), dealing with the auditor’s report on financial statements, issued in 1983. It also reviews IFAC’s 1987 survey of compliance with the IAGs by its member countries around the world and the IAPC’s decision in 1991 to change Guidelines to Standards.

Keywords: IFAC; IAPC; International Auditing Guidelines; Standard Setting

JEL Classification: M41

Suggested Citation

Zeff, Stephen A., The IAPC's International Auditing Guidelines and its Controversial IAG 13 on the Auditor's Report (June 15, 2020). Available at SSRN: https://ssrn.com/abstract=3674649 or http://dx.doi.org/10.2139/ssrn.3674649

Stephen A. Zeff (Contact Author)

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
41
Abstract Views
452
PlumX Metrics