. . topic
map of accounting and auditing . .
concept > audit concept
/ concept name
|full name, other names
auditing conceptual framework
following members (types)
auditing issue . objective of an audit
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
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.
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.