Auditing Standards Board of AICPA


Auditing Standards Board of AICPA
Бюро аудиторских стандартов

(Американского института присяжных бухгалтеров (American Institute of Certified Public Accountants - AICPA)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • 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 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 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

  • Statements on Auditing Standards (USA) — In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non publicAICPA Operating Policies, pg. 1] entity and issuing a… …   Wikipedia

  • Statement on Auditing Standards No. 55 — Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is a auditing statement issued by the Auditing Standards Board of the American Institute of Certified… …   Wikipedia

  • Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of …   Accounting dictionary

  • Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of …   Big dictionary of business and management

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Accounting dictionary

  • Statements on Auditing Standards — SAS United States external *audit ing standards. Issued by the *Auditing Standards Board of the *American Institute of Certified Public Accountants, SAS comprise the main source of * Generally Accepted Auditing Standards in the United States.… …   Auditor's dictionary

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Big dictionary of business and management

  • Audit and Attest Standards Team — A group within the *American Institute of Certified Public Accountants (AICPA). TheAICPA Web site states that the team directs and supports the development of auditing, attestation, accounting and review services, and quality control standards.… …   Auditor's dictionary