Auditing

2017-07-30T20:52:07+03:00[Europe/Moscow] en true International Federation of Accountants, Internal control, Internal audit, EUROSAI, Auditor's report, European Court of Auditors, Government Accountability Office, RSM International, Islamic Reporting Initiative, Audit Bureau of Circulations (UK), Audit Bureau of Circulations (India), ISACA, Institute of Internal Auditors, Global Reporting Initiative, ETL Group, Center for Audit Quality, Financial audit, Chartered Institute of Internal Auditors, International Journal of Government Auditing flashcards Auditing
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  • International Federation of Accountants
    International Federation of Accountants (IFAC) is the global organization for the accountancy profession.
  • Internal control
    Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
  • Internal audit
    Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.
  • EUROSAI
    EUROSAI - European Organization of Supreme Audit Institutions - is one of the seven regional working groups of the International Organization of Supreme Audit Institutions (INTOSAI).
  • Auditor's report
    The auditor's report is a disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.
  • European Court of Auditors
    The Court of Auditors (European Court of Auditors, ECA) is the fifth institution of the European Union (EU).
  • Government Accountability Office
    The Government Accountability Office (GAO) is a government agency that provides auditing, evaluation, and investigative services for the United States Congress.
  • RSM International
    RSM International, branded RSM, is a multi-national network of accounting firms forming the sixth largest accountancy professional services network in the world.
  • Islamic Reporting Initiative
    The Islamic Reporting Initiative (IRI) is a not-for-profit organization leading the creation of the IRI framework; the guiding integrated Corporate Sustainability and Social Responsibility (CSR) reporting framework based on Islamic principles and values that works towards achieving international standards of best practice.
  • Audit Bureau of Circulations (UK)
    The Audit Bureau of Circulations (UK) or ABC is a non-profit organisation which is owned by the media industry.
  • Audit Bureau of Circulations (India)
    The Audit Bureau of Circulations (ABC) of India is a non-profit circulation-auditing organisation.
  • ISACA
    ISACA is an international professional association focused on IT Governance.
  • Institute of Internal Auditors
    The Institute of Internal Auditors (IIA) is an internal audit and risk management guidance-setting body.
  • Global Reporting Initiative
    The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments and other organizations understand and communicate their impacts on issues such as climate change, human rights and corruption.
  • ETL Group
    The ETL Group is a multinational group of companies providing tax, legal, auditing and management consultancy services.
  • Center for Audit Quality
    About the Center for Audit Quality The Center for Audit Quality (CAQ) is an autonomous, nonpartisan, nonprofit public policy advocacy organization based in Washington, DC.
  • Financial audit
    A financial audit is conducted to provide an opinion whether "financial statements" (the information being verified) are stated in accordance with specified criteria.
  • Chartered Institute of Internal Auditors
    The Chartered Institute of Internal Auditors is the United Kingdom and Ireland chapter of the Institute of Internal Auditors and is a member of the European Confederation of Institutes of Internal Auditors.
  • International Journal of Government Auditing
    International Journal of Government Auditing is a quarterly publication covering public sector accounting.