International Standards on Auditing
- 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 the IFAC’s mission to encourage international *harmonization of accounting practices. It also states that ISA "contain basic principles and essential procedures together with guidance in the form of explanatory and other material." Some countries have adopted ISA, while other countries have agreed to reconcile national auditing standards with ISA. The ISA are available online from the IFAC Web site. The IFAC also issues * International Auditing Practice Statements, which are intended to assist in the practical implementation of ISA. Web link: www.ifac.org/Guidance/index
Auditor's dictionary.
2014.
Look at other dictionaries:
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
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
International Standards on Auditing — tarptautiniai audito standartai statusas Aprobuotas sritis auditas apibrėžtis Tarptautinės buhalterių federacijos Tarptautinių audito ir užtikrinimo standartų valdybos parengti ir patvirtinti tarptautiniai standartai finansinių ataskaitų rinkinio … Lithuanian dictionary (lietuvių žodynas)
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 Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H … Wikipedia
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
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
