International Standards on Auditing

= ISA
Standards issued by the International Auditing Practices Committee and its successor the International Auditing and Assurance Standards Board; they do not override the local regulations of countries. To the extent that the international standards on auditing conform with local regulations on a particular subject, the audit of financial information in that country will automatically comply with the international regulations.

Accounting dictionary. 2014.

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  • 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

  • auditing standards — Basic principles and essential procedures with which auditors are required to comply in the conduct of any audit of financial statements. The Auditing Practices Committee issued a series of Auditing Standards between 1980 and 1991. The standards… …   Accounting dictionary

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