. . topic
map of accounting and auditing . .
concept > auditing concept > auditing issue
/ concept name
subject matter of auditing standard
The subject of a standard or particular auditing
procedure, eg audit engagement terms, audit planning,
audit procedures, a particular financial statement
element, a financial statement, an auditing theme.
audit engagement terms . audit
planning . audit procedures .
audit report . audit
documentation . auditing theme
. code of ethics
|is the subject of
auditing standard .
|affects the performance of
. assurance engagement .
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
This page was first published in
April 2002; last updated in June 2015.