Accounting and Auditing

Principles for Auditor Oversight

This is a list of general principles for oversight of audit firms and auditors that audit financial statements of companies whose securities are publicly traded in the capital markets.

International Financial Reporting Standards (IFRS Standards)

IFRS is a single set of accounting standards, developed and maintained by the IASB with the intention of those standards being capable of being applied on a globally consistent basis.

Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence

These principles governing independence of auditors of financial statements of listed entities and Principles relating to the oversight of an external auditor's independence by a body or bodies within an entity's corporate governance structure ("audit committee").

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