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International Board of Auditors

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  • 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

  • International Organization of Securities Commissions — IOSCO The organization that represents the world’s securities commissions and similar governmental regulatory bodies. Headquartered in Madrid, Spain, and founded in 1987, the IOSCO Web site states that the organization’s objectives include the… …   Auditor's dictionary

  • International Accounting Standards Board — IASB The international accounting standards setting organization. In 2001, the IASB replaced its predecessor, the international Accounting Standards Committee. The IASB is based in London, and its Web site states that its main aim is to develop a …   Auditor's dictionary

  • International Financial Reporting Standards — IFRS *Financial reporting standards issued by the *International Accounting Standards Board (IASB). The IFRS are intended to encourage global convergence of financial reporting practices. The IASB accepted the * International Accounting Standards …   Auditor's dictionary

  • International Standards on Auditing — ISA External auditing guide lines issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IFAC Web site states that ISA are intended for international acceptance as part of… …   Auditor's dictionary

  • International Accounting Standards — IAS *Accounting standards issued by the now defunct *International Accounting Standards Committee (IASC). The intention behind IAS has been to promote global harmonization of accounting and financial reporting. The adoption of IAS around the… …   Auditor's dictionary

  • 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 Accounting Standards Committee — IASC The predecessor of the *International Accounting Standards Board (IASB). Established in 1973, the IASC’s founder members were representatives of the accounting professions of Australia, Canada, France, Germany, Japan, Mexico, the Netherlands …   Auditor's 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 Practices Committee — IAPC The predecessor of the *International Auditing and Assurance Standards Board of the *Inter national Federation of Accountants …   Auditor's dictionary

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