International Auditing and Assurance Standards Board

International Auditing and Assurance Standards Board
IAASB A committee of the *International Federation of Accountants. Founded in 2002 as the successor to the *International Auditing Practices Committee, the IAASB issues * International Auditing and * International Auditing Practice Statements, the latter offering practical guidance on the former. Web site: www.ifac.org/LAASB

Auditor's dictionary. 2014.

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  • International Auditing and Assurance Standards Board — IAASB A standing committee of the International Federation of Accountants (IFAC) with a specific responsibility to issue exposure drafts and guidelines on auditing and related services. It also issues International Standards on Auditing (ISA).… …   Accounting dictionary

  • International Auditing Practice Statements — IAPS External auditing guidance issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IAPS provide practical guidance on the implementation of * International Standards on… …   Auditor's dictionary

  • International Auditing Practices Committee — IAPC The predecessor of the *International Auditing and Assurance Standards Board of the *Inter national Federation of Accountants …   Auditor's dictionary

  • International Standards on Auditing — Les Standards Internationaux d Audit (ISA) sont développés par l International Auditing and Assurance Standards Board ( IAASB) de l International Federation of Accountants (IFAC). Sommaire 1 Normes internationales 2 Pertinence pour les organismes …   Wikipédia en Français

  • International Federation of Accountants — IFAC An international accounting and external auditing organization. The IFAC was established in 1977 and is headquartered in New York. The IFAC Web site states that its objective is to develop the accounting profession and *harmonize its… …   Auditor's dictionary

  • auditing Standard — 1. Formal rules and guidance for external auditing. In the United States the *Auditing Standards Board issues * Statements on Auditing Standards, while the *International Auditing and Assurance Standards Board of the international Federation of… …   Auditor's dictionary

  • International Federation of Accountants — Die International Federation of Accountants (IFAC) ist eine internationale Vereinigung der Wirtschaftsprüfer. In ihr vereinigen sich 157 Mitgliedsorganisationen aus 123 Ländern. Damit repräsentiert sie, nach eigenen Angaben, 2,5 Millionen… …   Deutsch Wikipedia

  • International Standards on Auditing — ISA External auditing guide lines issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IFAC Web site states that ISA are intended for international acceptance as part of… …   Auditor's dictionary

  • International Standards on Auditing — Die International Standards on Auditing (ISA) sind international anerkannte Grundsätze zur Abschlussprüfung. Die der International Federation of Accountants (IFAC) angeschlossenen Berufsorganisationen der Wirtschaftsprüfung verpflichten sich, die …   Deutsch Wikipedia

  • International Standards on Auditing — ISA Standards issued by the International Auditing Practices Committee and its successor the International Auditing and Assurance Standards Board; they do not override the local regulations of countries. To the extent that the international… …   Accounting dictionary

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