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.

中文翻译：

---

IAPC 的国际审计指南及其有争议的 IAG 13 关于审计师报告

本文是对自 1978 年以来作为国际会计师联合会 (IFAC) 委员会之一的国际审计实务委员会 (IAPC) 的成立、组织和早期运作的历史记述。它审查了 IAPC 的 29 条国际审计准则 (IAG) 中最具争议的辩论和分歧，该准则涉及 1983 年发布的财务报表审计师报告。它还审查了 IFAC 1987 年对其成员国遵守 IAG 的调查。世界和 IAPC 于 1991 年决定将指南更改为标准。