3 Terms
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Auditing
The systematic review and examination of an individual's or organization’s accounting records to verify their accuracy.
Industry: Accounting
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Auditing
GASB or Government Accounting Standards Board
Accounting; Auditing
A nongovernment private organisation that sets GAAP in the United States for governmental entities.
Government Auditing Standards
Accounting; Auditing
A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, ...
Image-processing systems
Accounting; Auditing
Scan documents into electronic images for storage. Reference and source documents may not be retained after conversion.
Sarbanes-Oxley Act of 2002
Accounting; Auditing
Established the Public Company Accounting Oversight Board and added requirements for publicly traded companies, their officers, boards and auditors. It increased penalties for corporate financial ...
Securities and Exchange Commission (SEC)
Accounting; Auditing
Is an agency that administers Federal securities laws which require disclosure of information about publicly traded securities. The SEC investigates securities fraud and regulates securities ...
AICPA or American Institute of Certified Public Accountants
Accounting; Auditing
The professional organisation of CPAs in the U.S. It is a private organisation of CPAs, not an arm of the government. Each state issues CPA certificates, not the AICPA. Since each state makes its own ...
Auditing Standards Board
Accounting; Auditing
Statements on Auditing Standards are issued by the auditing standards board, the body of the AICPA designated to issue auditing pronouncements.
