The International Auditing and Assurance Standards Board® (IAASB®)’s new ISA® 701, Communicating Key Audit Matters in the Independent Auditor's Report, and other revised standards designed to enhance auditor’s reports for investors and other users of financial statements, have been published in French.
The International Auditing and Assurance Standards Board (IAASB)’s new and revised auditor reporting standards, Reporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments, designed to enhance auditor’s reports for investors and other users of financial statements, have been published in Spanish. This includes the International Standard on Auditing (ISA) 701, Communicating Key Audit Matters in the Independent Auditor's Report, and changes to other ISAs related to auditor reporting, as well as to those addressing the auditor’s responsibilities in relation to going concern and communication with those charged with governance.
The Instituto de Censores Jurados de Cuentas de España performed this Spanish translation, which is a result of the Ibero-American cooperation framework, known as the IberAm project. Established in 2012, the IberAm project—which includes IFAC and member organizations in Argentina, Mexico, and Spain—is an IFAC-authorized translation and review process that strives to achieve longer-term, sustainable processes for single, high-quality Spanish translations of international standards and other IFAC publications. The Interamerican Accounting Association, IFAC’s regional organization for Latin America and the Caribbean, is an observer to the project. The project also involves a Review Committee of technical experts representing IFAC member organizations in nine Spanish-speaking countries.
An overview of translations of IFAC’s publications is available online in the Translations Database.
The International Federation of Accountants® (IFAC®) has published the IPSAS™ 33-38 and Recommended Practice Guideline 3 in Spanish. The IPSAS pronouncements deal with a variety of important issues, including first-time adoption of accrual basis IPSAS. These publications include:
These Spanish translations were performed by faculty members from the Department of Accounting and Finance, Faculty of Economics and Business Administration, at the University of Zaragoza, Spain. They have been reviewed by an international committee consisting of public sector experts from Argentina, Chile, Mexico, Spain, and Uruguay.
