International Standards of Auditing definition

International Standards of Auditing means the professional standards for the performance of financial audit of financial information issued by International Federation of Accountants through the International Auditing and Assurance Standards Board.
Sample 1Sample 2Sample 3
International Standards of Auditing means the set of international standards of auditing established by the International Federation of Accountants.
Sample 1Sample 2
International Standards of Auditing means, the most recent international auditing standards, and any other pronouncements, issued by the International Federation of Accountants;
Sample 1Sample 2

Examples of International Standards of Auditing in a sentence

  • We conducted our audit in accordance with International Standards of Auditing.

  • Our responsibility is to express an opinion on the statement based on our audit.We conducted our audit in accordance with International Standards of Auditing.

  • The Financial Audit will be conducted in accordance with International Standards of Auditing (ISA).

  • The audits should be carried out in accordance with International Standards of Auditing (ISA) and International Financial Reporting Standard (IFRS).

  • The audit shall be performed in accordance with International Standards of Auditing and cover the overall financial management of the project as well as implementation, monitoring and supervision processes and controls.

  • In order to comply with a number of International Standards of Auditing, external auditors were required to obtain an understanding on how those charged with governance exercised oversight of management’s process in relation to fraud, laws and regulations and going concern.

  • International Standards of Auditing have increased the audit work required on related parties and in particular the investigation of management controls.

  • The Auditor General in turn has obtained the services of a firm of Chartered Accountants M/S Ernst & Young to carry out an audit under International Standards of Auditing to ensure compliance with the International Financial Reporting Standards.

  • PricewaterhouseCoopers has been appointed as the Auditor to the Trust and will conduct their audits in accordance with International Standards of Auditing.

  • The accountants referred to in paragraph 2.5(a) above shall conduct such audits in accordance with the International Standards of Auditing published by the International Federation of Accountants (“ISA”) then in effect including, but not limited to, reviews of the controls and procedures applicable to those costs subject to audit and confirmation of such costs paid to vendors/suppliers.

Related to International Standards of Auditing

  • international standard means a standard adopted by an international standardisation organisation and made available to the general public;

  • National Standards means the document entitled “National Standards for the Volatile Organic Compound Content of Canadian Commercial/Industrial Surface Coating Products Automotive Refinishing, October 1998, PN 1288" and published by the Canadian Council of Ministers of the Environment;

  • Technical Standards means the technical standards set out in paragraph 2.4 of the Order Form;

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

  • International Accounting Standards means the accounting standards approved by the International Accounting Standards Board from time to time.

  • national standard means a standard adopted by a national standardisation organisation and made available to the general public;

  • International Financial Reporting Standards or “IFRS” means the accounting standards issued or endorsed by the International Accounting Standards Board.

  • Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.

  • International Student means a student holding a student visa for the purpose of obtaining an education in Australia and includes a student on a study abroad or international exchange program;

  • Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.

  • Technical standard means a document that specifies design, predicted performance and operation and maintenance specifications for a material, device or method.

  • NERC Reliability Standards means the most recent version of those reliability standards applicable to the Generating Facility, or to the Generator Owner or the Generator Operator with respect to the Generating Facility, that are adopted by the NERC and approved by the applicable regulatory authorities, which are available at xxxx://xxx.xxxx.xxx/files/Reliability_Standards_Complete_Set.pdf, or any successor thereto.

  • AICPA means the American Institute of Certified Public Accountants;

  • Environmental Standards means regulations or certification specifications governing the certification of designs with regard to noise characteristics and exhaust emissions of civil aeronautical products and appliances.

  • Generally accepted standards of medical practice means standards that are based upon: credible scientific evidence published in peer-reviewed medical literature and generally recognized by the relevant medical community; physician and health care provider specialty society recommendations; the views of physicians and health care providers practicing in relevant clinical areas and any other relevant factor as determined by statute(s) and/or regulation(s).

  • Certified public accountant means an individual who is either of the following:

  • Reliability Standards means the criteria, standards, rules and requirements relating to reliability established by a Standards Authority.

  • Standards Authority means NERC, and the NERC regional entities with governance over PJM and NYISO, any successor thereof, or any other agency with authority over the Parties regarding standards or criteria to either Party relating to the reliability of Transmission Systems.

  • Independent Certified Public Accountant means a person duly registered in good standing and entitled to practice as a certified public accountant under the laws of the place of his residence or principal office and who is in fact independent. In determining whether an accountant is independent with respect to a particular person, appropriate consideration should be given to all relationships between the accountant and that person or any affiliate thereof. Determination of an accountant’s independence shall not be confined to the relationships existing in connection with the filing of reports with the awarding authority.

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.

  • Uniform Standards of Professional Appraisal Practice means the current standards of the appraisal profession, developed for appraisers and users of appraisal services by the Appraisal Standards Board of the Appraisal Foundation.

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

  • UK generally accepted accounting principles and practices means the principles and practices prevailing from time to time in the United Kingdom which are generally regarded as permissible or legitimate by the accountancy profession irrespective of the degree of use.

  • Service Level Standards has the meaning ascribed thereto in Section 2.1 hereof.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;