Statement on Auditing Procedures

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• 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

• 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 …   Big dictionary of business and management

• 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 — 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

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• Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… …   Wikipedia

• substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well …   Auditor's dictionary

• Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… …   Wikipedia

• Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… …   Wikipedia

• Scientology beliefs and practices — Scientology is, according to its own texts, the study and handling of the spirit in relationship to itself, others and all of life. [cite web | url=http://www.scientology.org/en US/religion/presentation/pg006.html | title=Introduction to… …   Wikipedia