编者按：国际
审计与鉴证准则
理事会（IAASB）近日发布2011年年报—《未来的基石》。年报着重介绍了其为公众利益而开展的加强全球审计，建立健全审计、鉴证及相关服务准则，以及强化
审计报告沟通价值及相关性等方面的工作。读者可通过IAASB网点阅读年报全文。
$(*>]PC+) The International Auditing and Assurance Standards Board (IAASB) today released its 2011 Annual Report, Foundations for the Future.
8L6b:$Y3@C The annual report highlights the IAASB’s work in the public interest to strengthen audits globally and build robust standards for audit, assurance and related services, and its commitment to enhance the communicative value and relevance of auditor reporting.
3kwkU The report covers new and enhanced international standards issued by the IAASB, and draws attention to the IAASB’s new guidance material and implementation support. It also spotlights IAASB’s continual outreach activities, efforts to maintain strong platforms for dialogue with stakeholders, and to promote the adoption and effective implementation of the clarified International Standards on Auditing (ISAs).
H9!q)qlK “In 2011, the IAASB continued building on the clarified ISAs. It has explored many new and challenging auditing topics, from auditor reporting and financial statement disclosures to new pronouncements on auditing financial instruments and using the work of internal audit functions. Our work has been propelled by the global financial crisis and the renewed importance of strong financial infrastructures to support financial stability,” said IAASB chairman Prof. Arnold Schilder. “Our efforts have also extended to new standards supporting other assurance and related services engagements, particularly those of relevance to practitioners serving the needs of smaller entities. I am pleased how proactive the board has been in helping to address a number of the important issues facing the profession and its many stakeholders today, while laying the foundation for further progress in the future,” added Schilder.
pEW~zl The annual report details over 100 outreach activities undertaken during 2011, including liaisons with regulators and investor groups whose input is critical to the future of auditing. It includes a report from Prof. Linda de Beer, the chairman of the IAASB Consultative Advisory Group (CAG), which outlines the work of the CAG in providing input to the IAASB.
hR.vJ2oa The 2011 IAASB annual report can be downloaded at
www.iaasb.org. u K
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