IAASB

IAASB

Accounting dictionary. 2014.

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  • International Auditing and Assurance Standards Board — IAASB A standing committee of the International Federation of Accountants (IFAC) with a specific responsibility to issue exposure drafts and guidelines on auditing and related services. It also issues International Standards on Auditing (ISA).… …   Accounting dictionary

  • 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

  • Fédération internationale des comptables — IFAC Devise : Meneur du développement de la profession mondiale Création 7 octobre 1977 Type Organisation intergouvernementale Siège New York depuis 1977, 545 Fifth Avenue, New York, NY 10017 Langue(s) …   Wikipédia en Français

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  • International Standards on Auditing — Die International Standards on Auditing (ISA) sind international anerkannte Grundsätze zur Abschlussprüfung. Die der International Federation of Accountants (IFAC) angeschlossenen Berufsorganisationen der Wirtschaftsprüfung verpflichten sich, die …   Deutsch Wikipedia

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  • Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …   Wikipedia

  • International Federation of Accountants — The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. IFAC has 157 member bodies and associates in 123 countries and jurisdictions, representing more than 2.5 million accountants employed in …   Wikipedia

  • International Federation of Accountants — Die International Federation of Accountants (IFAC) ist eine internationale Vereinigung der Wirtschaftsprüfer. In ihr vereinigen sich 157 Mitgliedsorganisationen aus 123 Ländern. Damit repräsentiert sie, nach eigenen Angaben, 2,5 Millionen… …   Deutsch Wikipedia

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