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auditing body

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  • 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 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

  • Body thetan — In Scientology, a thetan is the term somewhat corresponding to one s soul , and a Body Thetan is an alien thetan who is stuck in, on or near a human meat body because of activities of an ancient Space opera alien named Xenu of the Galactic… …   Wikipedia

  • Accounting and Auditing Organization for Islamic Financial Institutions — AAOIFI An accounting and auditing body dedicated to the promotion of Islamic principles for financial institutions. Established in 1991 and headquartered in Bahrain, the AAOIFI is an affiliated member of the *International Federation of… …   Auditor's dictionary

  • 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

  • Accounting & Auditing Organisation for Islamic Financial Institutions — (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic financial institutions and the industry. For further inf …   Law dictionary

  • Accounting and Auditing Organisation for Islamic Financial Institutions — Accounting & Auditing Organisation for Islamic Financial Institutions (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic… …   Law dictionary

  • Statements on Auditing Standards — Statements on Auditing Standards, commonly abbreviated as SAS, provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing an entity and issuing a report. They are usually issued by… …   Wikipedia

  • Clear Body, Clear Mind —   …   Wikipedia

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