concepts
type: Collection
type: ConceptGroup
member: auditing standards

international accounting
type: Concept
narrower: auditing standards

auditing standards
type: Concept
definition: Auditing standards are professional guidelines promulgated either by an authorized national or international body. Any standards are based on the universally or generally adopted practices, which should serve as guidelines for auditors undertaking audit. [Source: Encyclopedia of Business in Today's World; Auditing Standards]
broader: international accounting