board+of+auditors

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• Board of Environmental, Health & Safety Auditor Certifications — BEAC AU.S. *environmental auditing organization. Founded in 1997 by the *Institute of Internal Auditors (HA) and the *Auditing Roundtable, the BEAC is based at the IIA’s headquarters in Altamonte Springs, FL. Its certification programs cover… …   Auditor's dictionary

• board of directors — A group of *directors with ultimate responsibility for the *stewardship of an organization. Boards of directors have been described as inescapably, the centre of the (corporate) governance system (Cadbury, 2002, 33). Boards exercise their… …   Auditor's dictionary

• Board of directors — For other uses of trustee , trusty , and related terms, see Trustee (disambiguation). Board Room redirects here. For the Board Room member lounge, see Alaska Airlines. trustee in trust redirects here. A board of directors is a body of elected or… …   Wikipedia

• Financial Accounting Standards Board — FASB The U.S. accounting standards setting organization. Based in Norwalk, CT, the FASB was established in 1973 as successor to the *Accounting Principles Board. The FASB’s Web site states that its mission is to establish and improve standards of …   Auditor's dictionary

• Governmental Accounting Standards Board — GASB The U.S. *public sector accounting standards setting organization. Based in Norwalk, CT, and established in 1984, the GASB’s Web site states that its mission is to establish and improve standards of state and local governmental accounting… …   Auditor's dictionary

• Public Company Accounting Oversight Board — PCAOB A panel established in 2002 by the *Securities and Exchange Commission (SEC) as a result of the *Sarbanes Oxley Act. The board consists of a five member panel and its duties are centered on the oversight of the external auditing of public… …   Auditor's dictionary

• Risk Management and Governance Board — A board of the *Canadian Institute of Chartered Accountants (CICA) that provides guidance on *corporate governance, *internal control, and *risk management. The CICA Web site states the board’s mission to be as follows: To develop and promote… …   Auditor's dictionary

• 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

• Accounting Principles Board — APB The forerunner to the *Financial Accounting Standards Board (EASB). Established in 1959 by the *American Institute of Certified Public Accountants, the APB functioned until 1973. (It replaced the Committee on Accounting Procedure, which had… …   Auditor's dictionary

• Auditing Practices Board — APB The external auditing standards setter in the United Kingdom. A subsidiary board of the *Accountancy Foundation, the APB issues * Statements of Auditing Standards and interpretative bulletins, which together comprise British *Generally… …   Auditor's dictionary

• single-tier board — See *board of *directors …   Auditor's dictionary