- accepted auditing practice
- загальноприйнятий метод аудиту (ревізії)
English-Ukrainian law dictionary.
English-Ukrainian law dictionary.
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 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 (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 — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
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
McKesson and Robbins Inc. — A U.S. corporation whose *financial reporting practices were investigated in the 1930s by the *Securities and Exchange Commission (SEC). The SEC investigation was a landmark event in the evolution of external auditing: it drew attention to the… … Auditor's dictionary
South African Institute of Chartered Accountants — The South African Institute of Chartered Accountants (usually referred to as SAICA) is a non profit organisation that represents the interests of the accounting profession. It provides a wide range of support services to its members enabling them … Wikipedia
New Zealand Institute of Chartered Accountants — (NZICA) Headquarters Wellington, New Zealand … Wikipedia
United Kingdom company law — Beside the River Thames, the City of London is a global financial centre. Within the Square Mile, the London Stock Exchange lies at the heart of the United Kingdom s corporations. United Kingdom company law is the body of rules that concern… … Wikipedia
International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H … Wikipedia