Statements of Auditing Standards

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Definitions

Auditing Standards Financial Statements Auditing Practices Committee Auditing Practices Board International Standards on Auditing Practice Notes Financial Reporting Council Statements of Auditing Standards

Basic principles and essential procedures with which auditors are required to comply in conducting any audit of financial statements.

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Definitions

Practice Notes (Accounting Glossary)

Practice Notes Auditing Practices Board Statements of Auditing Standards Good Practice Auditing Standards

Practice Notes are issued by the Auditing Practices Board to assist auditors in applying Statements of Auditing Standards to specific circumstances and industries. They aim to indicate good practice and are more persuasive than prescriptive.

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