Group Exercise: Agreed-Upon Procedures
The Agreed-Upon Procedure (AUP) engagement can be used in a variety of circumstances that involve both financial and non-financial information engagements and cover public and private sector entities. More recently, due to the increasing audit thresholds for smaller entities, the AUP engagement may affect the demand of stakeholders seeking alternatives to audit, such as lenders, and because of the flexibility this type of engagement offers, it can be tailored to different circumstances and focused on individual items of financial data.
Sustainability Reporting and IFRS for SMEs
The Sustainability Reporting and IFRS for SMEs workshop brought together 26 participants to learn and discuss about sustainability reporting in the European Union, including the transposition of the EU Corporate Sustainability Reporting Directive (CSRD), the 12 European Sustainability Reporting Standards (ESRS), and the related Assurance Standard in the works.
PULSAR joint Education and Financial Reporting Communities of Practice 7th Workshop
The workshop was hosted by the Georgian MOF. The event was attended by 96 participants from 12 countries, including 11 PULSAR beneficiary countries (Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Georgia, Kosovo, Moldova, Montenegro, North Macedonia, Serbia, and Ukraine), and Kazakhstan.
Audit Training of Trainers Workshop: Module F4 - Audit Conclusion and Reporting
The overall aim of the series is to increase the audit profession's capacity to deliver high-quality training and continuing professional development (CPD) programs based on the Standards of the International Auditing and Assurance Standards Board® (IAASB®). In particular, the workshop series focuses on the needs and challenges of Small and Medium-sized Practices (SMPs) to implement International Standards. The series is conducted with the support of the International Federation of Accountants® (IFAC®).
Advancing in Accounting & Auditing Regulation: Workshop for STAREP and EU-REPARIS Countries
A World Bank Centre for Financial Reporting Reform (CFRR) workshop in Vienna on October 24 and 25, 2017, reviewed the role of accounting and auditing regulation and specifically how better enforcement can help improve compliance with audit standards, namely international accounting standards (ISA). It also considered the contribution of non-financial reporting and ensuring adequate requirements are in place.