International


The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants issued an exposure draft (ED)—mentioned briefly in the September JofA News Digest —that proposes improving the board’s due process and working procedures by encouraging broader constituent participation through public forums or requests for comments on proposed rule changes; enhancing meeting agenda material and improving the board’s access to comment letters to facilitate its deliberations; expanding the description of the process by which the board considers reexposing a draft international standard or practice statement; instituting procedures for resolving due-process issues and other measures. Comments on the ED ( www.ifac.org/news ) are due October 15.

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VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.