Auditor's dictionary. 2014.
Statement on Internal Auditing Standards — SIAS Any of the statements issued by the Internal Responsibilities Committee of the Institute of Internal Auditors, based in the USA … Accounting dictionary
auditing standards — Basic principles and essential procedures with which auditors are required to comply in the conduct of any audit of financial statements. The Auditing Practices Committee issued a series of Auditing Standards between 1980 and 1991. The standards… … Accounting dictionary
Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… … Wikipedia
generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… … Accounting dictionary
Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA … Wikipedia
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… … Wikipedia
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 Standards on Auditing — (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants. List of the Standards (ISAs)Respective responsibilities*ISA 200 Objective and … Wikipedia
