Three international standard-setting boards for auditing, accounting ethics and accounting education issued a new publication Monday in the hopes of making accountants and auditors more skeptical of management assertions.
A joint working group with representatives from the International Auditing and Assurance Standards Board, the International Ethics Standards Board for Accountants, and the International Accounting Education Standards Board released the new publication, Toward Enhanced Professional Skepticism. The IAASB, IESBA and the IAESB operate under the auspices of the International Federation of Accountants.
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