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Preferred term

auditing standards  

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]

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URI

https://concepts.sagepub.com/social-science/concept/auditing_standards

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