By David O'Regan

ISBN-10: 0471531189

ISBN-13: 9780471531180

ISBN-10: 0471684651

ISBN-13: 9780471684657

The Dictionary of Auditing is a one-stop source for key auditing terminology, thoughts, and procedures necessary to auditors and of accelerating curiosity to those who paintings with them. Covers key regulatory advancements comparable to Sarbanes Oxley and gives hyperlinks for additional studying.

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Additional info for Auditor's Dictionary: Terms, Concepts, Processes, and Regulations

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Qxd 7/4/04 8:27 PM Page 25 Association of International Accountants • 25 the ACCA’s members have traditionally been accountants in business, with a focus on cost and management accounting, though the association’s members also work in a wide range of accounting and auditing roles. The ACCA is one of the United Kingdom’s five *Recognised Qualifying Bodies for external auditors. Many British internal auditors are ACCA members. ” The association’s publications range from magazines and newsletters—the *ACCA Internal Audit Bulletin and *Accounting & Business—to a respected series of research monographs.

2. An alternative term for *auditing standard or the interpretative literature of *Generally Accepted Auditing Standards. auditing The process or action of undertaking an *audit. Although the gerund auditing places greater emphasis on action than the simple noun audit, the two terms are largely interchangeable. S.

There is no single, satisfactory definition of auditing, but the following examples illustrate widely held interpretations of the term: (i) “Auditing is a systematic process of objectively obtaining and *evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested parties” (American Accounting Association, 1973). (ii) “Auditing is a human evaluation process to establish the adherence to certain norms, resulting in an opinion (or judgment)” (Schandl, 1978, 4).

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Auditor's Dictionary: Terms, Concepts, Processes, and Regulations by David O'Regan


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