International Auditing Practice Statements

IAPS External auditing guidance issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IAPS provide practical guidance on the implementation of * International Standards on Auditing (ISA), and cover specific industry and audit issues, like auditing in the context of banks and small enterprises. The IAPS are available online from the IFAC Web site. Web link:

Auditor's dictionary. 2014.

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  • International Auditing and Assurance Standards Board — IAASB A committee of the *International Federation of Accountants. Founded in 2002 as the successor to the *International Auditing Practices Committee, the IAASB issues * International Auditing and * International Auditing Practice Statements,… …   Auditor's dictionary

  • International Federation of Accountants — IFAC An international accounting and external auditing organization. The IFAC was established in 1977 and is headquartered in New York. The IFAC Web site states that its objective is to develop the accounting profession and *harmonize its… …   Auditor's dictionary

  • International Standards on Auditing — ISA External auditing guide lines issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IFAC Web site states that ISA are intended for international acceptance as part of… …   Auditor's dictionary

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  • 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

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