auditing committee

См. также в других словарях:

• 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 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

• Committee of Sponsoring Organizations of the Treadway Commission — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   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

• 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 Standards Board - ASB — The American Institute of Certified Public Accountants (AICPA) senior technical committee for auditing, attestation and quality control. The Auditing Standards Board produce statements, standards and guidance to certified public accountants… …   Investment dictionary

• auditing guidelines — Documents originally issued by the former Auditing Practices Committee (APC). APC guidelines have been adopted by the Auditing Practices Board (APB), which now has the responsibility for issuing all auditing pronouncements. Guidelines are not… …   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 — ASB The external auditing standards setter in the United States. A technical committee of the *American Institute of Certified Public Accountants (AICPA), the ASB’s standards take the form of *Statements on Auditing Standards (SAS). (It also… …   Auditor's dictionary

• Committee of Sponsoring Organizations of the Treadway Commission — COSO A U.S. based organization dedicated to improving *corporate governance and *financial reporting. The COSO Web site describes the organization’s aims of improving the quality of financial reporting through business ethics, effective internal… …   Auditor's dictionary

• CPSU Central Auditing Commission — Central Auditing Commission (CAC), (Russian: Центральная Контрольная Комиссия (ЦКК), Centralnaya Kontrolnaya Komissiya) was a supervisory organ within the Communist Party of the Soviet Union. Similar organs existed in a number of other Communist… …   Wikipedia