IFAC(国際会計士連盟)の Audit standards

International Federation of Accountants

国際会計士連盟、略称 IFAC。その名のとおり会計組織の国際団体。会計に関する International な Standards を設定する。

その傘下には、以下の Standards board(基準設定委員会)がある。

  • International Auditing and Assurance Standards Board(IAASB)
  • International Ethics Standards Board for Accountants(IESBA)
  • International Public Sector Accounting Standards Board(IPSASB)
  • International Accounting Education Standards Board(IAESB)

International Standards on Auditing

国際監査基準、ISAIFAC International Auditing and Assurance Standards Board(IAASB) が定めている。

  • International auditing standards do not require an audit of internal control.
  • International auditing standards do not allow reference to division of responsibilities in the audit report.
  • International auditing standards are based on risk assessment approach.


Audit report には Location を記載する。

Audit report inclusion of the location in which the auditor practices.


  • PCAOB auditing standards, unlike ISA, do not include a requirement to put changes to the terms of an engagement in writing.
  • ISA do not have a requirement similar to PCAOB auditing standards for an audit of internal control over financial reporting that is integrate with an audit of financial statements.
  • ISA, unlike PCAOB auditing standards, do not allow a reference in the audit report to another auditor
  • There are not significant differences per PCAOB auditing standards vs. ISA regarding requirements for written representations from management.
  • Both the AICPA’s Statements on Auditing Standards and the PCAOB’s auditing standards limit the period of evaluation by an auditor on an entity’s ability to continue as a going concern to 12 months from the date on the financial statements. ISA differ in that ther require that it be at least 12months from the date of the financial statements, but do not limit it to 12 months.

IFAC Code of Ethics for Professional Accountants

国際的な会計士の倫理基準。IFAC の一組織である International Ethics Standards Board for Accountants (IESBA、国際会計士倫理基準審議会) が発行している。

Professional accountatns の Responsbility が記載されている。

AICPA Code of Professional Conduct より Prohibitions が少ない。

別の Organization の Code と重なった時は、より Stringent(厳格)な Code に従う。

3 Part にわかれている

  1. General application of the code
  2. Professional accountants in public practice
  3. Professional accountants in business

1. General application of the code

Fundamental principles of professional ethics と Conceptual framework

  • Introduction and fundamental principles
  • Integrity
  • Objectivity
  • Professional Competence & Due Care
  • Confidentiality
  • Professional Behavior 

Introduction and fundamental principles


Threats and Safeguards

Fundamental principles の Compliance にとって Threats となるもの

  • Self-interest
  • Self-review
  • Advocacy
  • Familiarity
  • Intimidation

これらの Threats を Discover したら、Threats の Significance を Evaluate し、Appropriate な Safeguards を Apply する。

2. Professional accountants in public practice

Public practice に従事する Accountant に適用。

  • Introduction
  • Conflicts of Interest
  • Fees and Other Types of Remuneration
  • Marketing Professional Services

Fees and Other Types of Remuneration


Professional services の Contingent fees を受けるときには、Appropriate な Safeguards を Establish する。

Marketing Professional Services

250。Professional accountants が、Marketing や Advertising に従事するならば HonestTruthful であるべき。さもないと Self-interest の Threats に触れる可能性がある。

3. Professional accountants in business

Business に従事する Accountant に適用。

  • Potential Conflicts


IFAC Code の Fundamental principles の準拠への脅威。

  1. Self-interest
  2. Self-review
  3. Advocacy
  4. Familiarity
  5. Intimidation

1. Self-interest

Client と Direct な Financial interest をもつ関係。

Contingent fee

成功報酬。Client から Contingent fee を受け取ると、以下の要件により Self-interest となる。

  • The nature of the engagement
  • The range of possible fee amounts
  • The basis for determining the fee
  • Whether the outcome or result of the transaction is to be reviewed by an independent third party

Marketing proffesional services

Public practices に従事する Accountant が Advertising により新しい仕事を探すと  Self-interest になりえる。

2. Self-review

自分の Services を自分で評価。

3. Advocacy

Litigation などで Client を擁護。

4. Familiarity

Accountant の Immediate family(近親者)が Client の上層部にいる。

5. Intimidation

Client から脅されている。


IFAC Code の Threat への対策。

  • Profession, Legislation or regulation
  • Work environment
  • Systems and procedures