external auditing

См. также в других словарях:

• external auditing — The process or action of undertaking an *external audit. Although the gerund auditing places greater emphasis on action than the simple noun audit, the two terms are largely interchangeable …   Auditor's dictionary

• external audit — An *audit of *financial statements by independent individuals or organizations. *Robert Khun Mautz has suggested that the role of external auditing in an advanced economic society can be and has been stated in very simple terms to add credibility …   Auditor's dictionary

• auditing Standard — 1. Formal rules and guidance for external auditing. In the United States the *Auditing Standards Board issues * Statements on Auditing Standards, while the *International Auditing and Assurance Standards Board of the international Federation of… …   Auditor's dictionary

• 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

• 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

• Auditing: A Journal of Practice and Theory — A U.S. scholarly auditing journal. Established in 1981, it is published quarterly in print and online formats by the * American Accounting Association. The journal is scholarly in tone and focuses mainly on external auditing. Web link:… …   Auditor's dictionary

• external control — 1. Aspects of *corporate governance related to the controls exercised by *stakeholders over their interests in an organization. Elements of external control include (i) the preparation of published *financial statements, (ii) the *external… …   Auditor's dictionary

• 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

• postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… …   Auditor's dictionary

• Generally Accepted Auditing Standards — GAAS Rules and guidance for the conduct of external auditing. GAAS is derived from several sources, including legislation, custom, industry specific conventions, and academic and professional literature. However, the announcements of professional …   Auditor's dictionary