auditing standards

аудиторские стандарты

English-russian accounting dictionary. 2014.

Смотреть что такое "auditing standards" в других словарях:

  • 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

  • Auditing Standards Board - ASB — The American Institute of Certified Public Accountants (AICPA) senior technical committee for auditing, attestation and quality control. The Auditing Standards Board produce statements, standards and guidance to certified public accountants… …   Investment dictionary

  • Auditing Standards Board — ASB The external auditing standards setter in the United States. A technical committee of the *American Institute of Certified Public Accountants (AICPA), the ASB’s standards take the form of *Statements on Auditing Standards (SAS). (It also… …   Auditor's dictionary

  • Auditing Standards Board — In the USA, the organization responsible for the issue of Statements of Auditing Standards. It is part of the American Institute of Certified Public Accountants …   Accounting dictionary

  • Statements on Auditing Standards (USA) — In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non publicAICPA Operating Policies, pg. 1] entity and issuing a… …   Wikipedia

  • Statements on Auditing Standards — Statements on Auditing Standards, commonly abbreviated as SAS, provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing an entity and issuing a report. They are usually issued by… …   Wikipedia

  • Statement on Auditing Standards No. 55 — Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is a auditing statement issued by the Auditing Standards Board of the American Institute of Certified… …   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 — GAAS Rules and guidance for the conduct of external auditing. GAAS is derived from several sources, including legislation, custom, industry specific conventions, and academic and professional literature. However, the announcements of professional …   Auditor's dictionary

  • Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of …   Accounting dictionary

Книги

Другие книги по запросу «auditing standards» >>

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.