Auditing (Scientology) — Auditing was developed by L. Ron Hubbard, and is described by the Church of Scientology as spiritual counseling which is the central practice of Dianetics and Scientology . [http://faq.scientology.org/page02b.htm What is auditing? The President… … Wikipedia
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
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
Auditing Practices Committee — APC A committee of the Consultative Committee of Accountancy Bodies set up in 1976 and replaced by the Auditing Practices Board in 1991. During the period 1980 to 1991 it was responsible for issuing two auditing standards, The Auditor s… … Accounting dictionary
Standard audit program — An *audit program used as a model, *template (definition 2), or basic framework for the undertaking of auditing activity. To enhance the efficiency of *audit planning, auditors often use standard audit programs that address broad topics, adapting … Auditor's dictionary
Standard — 1. A rule or guideline. See *accounting standards and *auditing standards. 2. A defined level of attainment, proficiency, or quality. International, voluntary consensus standards and conformity assessment criteria for an activity or industry… … Auditor's dictionary
Standard opinion — In external auditing, an *audit opinion that *financial statements conform to *Generally Accepted Accounting Principles in all *material respects … Auditor's dictionary
Statement on Auditing Standards — Statement of Auditing Standards, ist ein Standard des American Institute of Certified Public Accountants (AICPA). Der Standard unterstützt Wirtschaftsprüfer mit Vorgaben zur Durchführung von Überprüfungen in Unternehmen. Das AICPA hat eine Reihe… … Deutsch Wikipedia
United States Generally Accepted Auditing Standards — Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standard des American Institute of Certified Public Accountants (AICPA). Die US GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen … Deutsch Wikipedia
Disaster recovery and business continuity auditing — Disaster recovery and business continuity refers to an organization’s ability to recover from a disaster and/or unexpected event and resume or continue operations. Organizations should have a plan in place (usually referred to as a Disaster… … Wikipedia
