- generally, accepted, assurance, standards
- normes f de certification généralement reconnues
English-French legislative terms. 2015.
English-French legislative terms. 2015.
Generally Accepted Auditing Standards — GAAS Rules and guidance for the conduct of external auditing. GAAS is derived from several sources, including legislation, custom, industry specific conventions, and academic and professional literature. However, the announcements of professional … Auditor's dictionary
International Standards on Auditing — Les Standards Internationaux d Audit (ISA) sont développés par l International Auditing and Assurance Standards Board ( IAASB) de l International Federation of Accountants (IFAC). Sommaire 1 Normes internationales 2 Pertinence pour les organismes … Wikipédia en Français
Negative assurance — is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is correct. Negative assurance tells the data user that nothing has come to the CPA s… … Wikipedia
Certified Financial Planner Board of Standards — Certified Financial Planners Board of Standards, Inc. (CFP Board) Type Professional Organization Founded 1985 Key people Kevin R. Keller, CEO Area served United States … Wikipedia
Negative Assurance — A representation that particular facts are believed to be accurate since no contrary evidence has been found. Negative assurance is normally used by auditors in situations where it may not be possible to positively confirm the accuracy of… … Investment dictionary
negative assurance — 1. . A weak form of external *audit opinion in circumstances when an auditor does not follow *Generally Accepted Auditing Standards (GAAS). Negative assurance is offered by external auditors to support specific transactions like *flotations, and… … Auditor's dictionary
Cyber security standards — are security standards which enable organizations to practice safe security techniques to minimize the number of successful cyber security attacks. These guides provide general outlines as well as specific techniques for implementing cyber… … 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
International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
International Financial Reporting Standards — Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des normes comptables, élaborées par le Bureau… … Wikipédia en Français
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia