FINANCIAL AUDIT AND ACCOUNTING SUBCOMMITTEE (FAAS)
ABOUT FAAS
HISTORY
MEMBERS AND OBSERVERS
TERMS OF REFERENCE
WORK PLAN
ANNUAL MEETINGS
FAAS ONLINE WORKSPACE
FINANCIAL ACCOUNTING
CASH BASIS EXPLAINED
ACCRUAL BASIS EXPLAINED
RULES-BASED vs PRINCIPLES-BASED EXPLAINED
COMPLIANCE vs FAIR PRESENTATION EXPLAINED
GENERAL PURPOSE vs SPECIAL PURPOSE EXPLAINED
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
>
CASH BASIS IPSAS
ACCRUAL BASIS IPSAS
FINANCIAL AUDITING
STANDARDS
GUIDANCE
METHODOLOGY
>
PLANNING THE AUDIT
CONDUCTING THE AUDIT
>
TEST OF AN INTERNAL CONTROL
SUBSTANTIVE ANALYTICAL PROCEDURE
SUBSTANTIVE TEST OF DETAIL
DATA ANALYTICS
REPORTING THE RESULTS OF THE AUDIT
DISCUSSION FORUM
FAAS SECRETARIAT
FAAS Terms of Reference
ABOUT FAAS
HISTORY
MEMBERS AND OBSERVERS
TERMS OF REFERENCE
WORK PLAN
ANNUAL MEETINGS
FAAS ONLINE WORKSPACE
FINANCIAL ACCOUNTING
CASH BASIS EXPLAINED
ACCRUAL BASIS EXPLAINED
RULES-BASED vs PRINCIPLES-BASED EXPLAINED
COMPLIANCE vs FAIR PRESENTATION EXPLAINED
GENERAL PURPOSE vs SPECIAL PURPOSE EXPLAINED
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
>
CASH BASIS IPSAS
ACCRUAL BASIS IPSAS
FINANCIAL AUDITING
STANDARDS
GUIDANCE
METHODOLOGY
>
PLANNING THE AUDIT
CONDUCTING THE AUDIT
>
TEST OF AN INTERNAL CONTROL
SUBSTANTIVE ANALYTICAL PROCEDURE
SUBSTANTIVE TEST OF DETAIL
DATA ANALYTICS
REPORTING THE RESULTS OF THE AUDIT
DISCUSSION FORUM
FAAS SECRETARIAT