- internal auditing standards
- n.内部审计标准
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
internal auditing standards
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Internal Auditing Standards Board — IASB The standards setting com mittee of the *Institute of Internal Auditors (IIA). Established under its current name in 1990, it replaced the IIA’s Professional Standards Committee. The IASB issues * Standards for the Professional Practice of… … Auditor's dictionary
Standards for the Professional Practice of Internal Auditing — Internal auditing standards issued by the *Institute of Internal Auditors (HA). First issued in 1978, the IIAs standards were the world’s first professional standards explicitly designed for internal auditing. Within its current Professional… … Auditor's dictionary
Statements on Internal Auditing Standards — SIAS Historical amendments to the *Standards for the Professional Practice of Internal Auditing of the *Institute of Internal Auditors (HA). The SIAS were issued by the IIA prior to the formal updating of its standards, but were discontinued… … 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
Statement on Internal Auditing Standards — SIAS Any of the statements issued by the Internal Responsibilities Committee of the Institute of Internal Auditors, based in the USA … 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
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
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 — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA … Wikipedia
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Guidelines for Internal Control Standards — Guidance for *public sector auditing issued by the *International Organization of Supreme Audit Institutions. The guidelines were first published in 1992, and cover the role of *internal controls in government operations. Web link:… … Auditor's dictionary
