auditing standard

ревизионный норматив

Большой англо-русский и русско-английский словарь. 2001.

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  • 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 (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

  • 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

  • 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 — 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 of Auditing Standards — Fin an auditing standard, issued by the Auditing Practices Board, containing prescriptions as to the basic principles and practices which members of the U.K. accountancy bodies are expected to follow in the course of an audit. Abbr. SAS …   The ultimate business 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

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