. .  topic map of accounting and auditing  . .

concept > audit concept

class / concept name
auditing concept
sub-class of
full name, other names

auditing conceptual framework

consists of following members (types)

auditing issue  .  objective of an audit . 

further sub-division

General Principles of an Audit  .  A Conceptual Framework for Auditor Independence (CFAI)  . 

governs the performing of

audit as a function, role, job, or assignment

defines the thinking of




By auditing issue, or subject matter of auditing standard, is meant 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, or an auditing theme.

The objective of an audit of financial statements is to enable the auditor to express an opinion [in the form of an audit report on whether the financial statements are prepared in accordance with an identified financial reporting framework [of accounting standards.

topic map of accounting and auditing, an ontology

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 thesaurus

This page was first published in April 2002; last updated in June 2015.