Statement on Internal Auditing Standards
- = SIASAny of the statements issued by the Internal Responsibilities Committee of the Institute of Internal Auditors, based in the USA.
Accounting dictionary. 2014.
Look at other dictionaries:
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
Statement on Auditing Standards No. 55 — Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is a auditing statement issued by the Auditing Standards Board of the American Institute of Certified… … Wikipedia
Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… … Wikipedia
generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… … Accounting dictionary
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… … Wikipedia
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… … Wikipedia
Attestation Standards — Accounting attestation standards define the basic standards for representing attestation engagements. Attestation is defined as an engagement in which a practitioner is hired to issue written communication that expresses a conclusion about the… … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia