IDEAS home Printed from https://ideas.repec.org/a/taf/acctbr/v52y2022i1p94-113.html
   My bibliography  Save this article

The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report

Author

Listed:
  • Stephen A. Zeff

Abstract

This paper is a historical account of the founding, organisation and early operation of the International Auditing Practices Committee (IAPC), which was one of the committees of the International Federation of Accountants (IFAC), from 1978 onwards. It examines the debates and disagreements attending the most controversial of the IAPC’s 29 International Auditing Guidelines (IAGs), dealing with the auditor’s report on financial statements, issued in 1983. It also reviews IFAC’s 1987 survey of compliance with the IAGs by its member countries around the world and the IAPC’s decision in 1991 to change Guidelines to Standards.

Suggested Citation

  • Stephen A. Zeff, 2022. "The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report," Accounting and Business Research, Taylor & Francis Journals, vol. 52(1), pages 94-113, January.
    • Handle: RePEc:taf:acctbr:v:52:y:2022:i:1:p:94-113
    DOI: 10.1080/00014788.2020.1830023
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00014788.2020.1830023
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00014788.2020.1830023?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:52:y:2022:i:1:p:94-113. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.