Standard

1. A rule or guideline. See *accounting standards and *auditing standards. 2. A defined level of attainment, proficiency, or quality. International, voluntary consensus standards and conformity assessment criteria for an activity or industry sector define specifications to be applied consistently in, among other things, (i) the manufacture and supply of products, (ii) the classification of materials, (iii) the use of terminology, (iv) the provision of services, and (v) testing and analysis. See the *American National Standards Institute and the *International Organization for Standardization. 3. A mechanism or practice that serves as a quantifiable performance target or as a means of simplifying record keeping. *Standard costs, for example, are used both for budgetary purposes and to simplify *cost accounting procedures.

Auditor's dictionary. 2014.

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  • Standard... — Standard …   Deutsch Wörterbuch

  • Standard- — Standard …   Deutsch Wörterbuch

  • Standard A.C. — Standard Athletic Club Pour les articles homonymes, voir Standard. Standard A.C …   Wikipédia en Français

  • Standard AC — Standard Athletic Club Pour les articles homonymes, voir Standard. Standard A.C …   Wikipédia en Français

  • Standard J — Role Trainer National origin USA Manufacturer …   Wikipedia

  • standard — STÁNDARD, standarde, s.n. 1. Normă sau ansamblu de norme care reglementează calitatea, caracteristicile (caracteristic), forma etc. unui produs; document în care sunt consemnate (consemna) aceste norme. ♦ (concr.) Produs realizat pe baza unui… …   Dicționar Român

  • Standard — Stand ard, a. 1. Being, affording, or according with, a standard for comparison and judgment; as, standard time; standard weights and measures; a standard authority as to nautical terms; standard gold or silver. [1913 Webster] 2. Hence: Having a… …   The Collaborative International Dictionary of English

  • standard — [stan′dərd] n. [ME < OFr estendard < Frank * standord, place of formation < Gmc * standan, to STAND + * ort, a place, orig., a point, akin to OE ord (see ODD): hence, orig., a standing place] 1. any figure or object, esp. a flag or… …   English World dictionary

  • Standard — Stand ard ( [ e]rd), n. [OF. estendart, F. [ e]tendard, probably fr. L. extendere to spread out, extend, but influenced by E. stand. See {Extend}.] 1. A flag; colors; a banner; especially, a national or other ensign. [1913 Webster] His armies, in …   The Collaborative International Dictionary of English

  • Standard e-1 — Constructeur …   Wikipédia en Français

  • standard — stan·dard n 1: something established by authority, custom, or general consent as a model, example, or point of reference the standard of the reasonable person 2: something established by authority as a rule for the measure of quantity, weight,… …   Law dictionary

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