standards of auditing

standards of auditing
аудиторські стандарти; принципи аудиту; принципи аудиторської перевірки; принципи аудиторської діяльності

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • 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 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

  • 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 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

  • Auditing Practices Board — APB A body constituted in 1991 to replace the Auditing Practices Committee (APC). Intended to be more independent of the auditing profession than the APC, the APB has half of its members drawn from outside practice, for example from universities… …   Accounting dictionary

  • Auditing Practices Board — The Auditing Practices Board Limited (APB) was originally established in 1991 as a committee of the Consultative Committee of Accountancy Bodies, to take responsibility within the United Kingdom and Republic of Ireland for setting standards of… …   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


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