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 Accountants issues * International Standards on Auditing. Formal auditing standards of this nature are the main component (in addition to legislation and custom) of *Generally Accepted Auditing Standards. 2. The *Standards for the Professional Practice of Internal Auditing of the *Institute of Internal Auditors.

Auditor's dictionary. 2014.

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