- *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
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
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