The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
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
International Auditing Practice Statements — IAPS External auditing guidance issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IAPS provide practical guidance on the implementation of * International Standards on… … Auditor's dictionary
International Auditing and Assurance Standards Board — IAASB A standing committee of the International Federation of Accountants (IFAC) with a specific responsibility to issue exposure drafts and guidelines on auditing and related services. It also issues International Standards on Auditing (ISA).… … Accounting dictionary
International Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… … Wikipedia
International Auditing and Assurance Standards Board — IAASB A committee of the *International Federation of Accountants. Founded in 2002 as the successor to the *International Auditing Practices Committee, the IAASB issues * International Auditing and * International Auditing Practice Statements,… … Auditor's dictionary
International Auditing Practices Committee — IAPC The predecessor of the *International Auditing and Assurance Standards Board of the *Inter national Federation of Accountants … Auditor's 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
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
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
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
