- *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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Standard audit program — An *audit program used as a model, *template (definition 2), or basic framework for the undertaking of auditing activity. To enhance the efficiency of *audit planning, auditors often use standard audit programs that address broad topics, adapting … Auditor's dictionary
Auditing Practices Committee — APC A committee of the Consultative Committee of Accountancy Bodies set up in 1976 and replaced by the Auditing Practices Board in 1991. During the period 1980 to 1991 it was responsible for issuing two auditing standards, The Auditor s… … Accounting dictionary
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… … Auditor's dictionary
Standard opinion — In external auditing, an *audit opinion that *financial statements conform to *Generally Accepted Accounting Principles in all *material respects … Auditor's dictionary
Statement of Auditing Standards — Fin an auditing standard, issued by the Auditing Practices Board, containing prescriptions as to the basic principles and practices which members of the U.K. accountancy bodies are expected to follow in the course of an audit. Abbr. SAS … The ultimate business dictionary
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