Auditing Guidelines

Definitions

Auditing Auditing Standards Auditing Guidelines Auditing Practices Board Auditing Practices Committee Financial Reporting Industry-Specific Guidelines Operational Guidelines

A comprehensive series of documents providing guidance on the application of auditing standards, originally issued by the Auditing Practices Committee (APC) and subsequently adopted by the Auditing Practices Board (APB).

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Definitions

Auditing Practices Committee (APC)

Auditing Practices Committee APC Auditing Standards Auditing Guidelines Auditing Practices Board Consultative Committee of Accountancy Bodies CCAB

The Auditing Practices Committee (APC) was a committee under the Consultative Committee of Accountancy Bodies, tasked with issuing auditing standards and guidelines between 1976 and 1991.

Definitions

International Auditing and Assurance Standards Board (IAASB)

IAASB Auditing Standards IFAC International Standards on Auditing ISAs Assurance Services Auditing Practices Auditing Guidelines

An independent body under the International Federation of Accountants (IFAC) responsible for issuing International Standards on Auditing (ISAs), exposure drafts, and guidelines on auditing and related services.

Definitions

Statement on Internal Auditing Standards (SIAS)

Internal Audit SIAS Standards Auditing Guidelines Organizational Competence Consistency Internal Controls

The Statements on Internal Auditing Standards (SIAS) are guidelines issued to enhance the competence and consistency of internal auditing within organizations.