. .  topic map of accounting and auditing  . .


concept > audit concept


class / concept name
 auditing concept
sub-class of
 concept
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

auditor



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notes

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.