auditing standards board 中文意思是什麼
auditing standards board
解釋
審計準則委員會-
An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework
一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會,再到審計準則委員會,緊急問題工作組,財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。 -
Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules
專業標準:是指( a )那些( 1 )由標準制訂機構建立,並且( 2 )與特定的發布者的審計報告相關,或針對特定的注冊會計師事務所的質量控制系統的會計準則;同時( b )由本委員會或證券與交易委員會確立的( 1 )與發布者的審計報告的編制或發布有關的;並且( 2 )由本委員會制訂或采納的,或由證券與交易委員會頒布的,各種報表審計的審計準則、標準,質量控制政策及其程序、道德與勝任能力標準,獨立性標準,等等。 -
The uk and irish auditing practices board ( apb ) is currently undertaking a review of its ethical standards for auditors ( ess )
近日,英國及愛爾蘭審計實務委員會( apb )承諾將修訂《職業道德準則》 。
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