International Standards on Auditing

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Definitions
Audit Expectations Gap
Audit Expectations Gap Auditor Role Financial Statements Communications Gap Performance Gap International Standards on Auditing Audit Quality
The divergence between the perceived role of an auditor and the expectations of financial statement users, subdivided into communication and performance gaps.
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Definitions
Auditing Standards
Auditing Standards Financial Statements Auditing Practices Committee Auditing Practices Board International Standards on Auditing Practice Notes Financial Reporting Council Statements of Auditing Standards
Basic principles and essential procedures with which auditors are required to comply in conducting any audit of financial statements.
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Definitions
International Auditing and Assurance Standards Board (IAASB)
IAASB Auditing Standards IFAC International Standards on Auditing ISAs Assurance Services Auditing Practices Auditing Guidelines
An independent body under the International Federation of Accountants (IFAC) responsible for issuing International Standards on Auditing (ISAs), exposure drafts, and guidelines on auditing and related services.
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Definitions
ISA (International Standard on Auditing / Individual Savings Account)
ISA International Standards on Auditing Individual Savings Account Auditing Savings Financial Standards Tax-Free Savings
ISA stands for International Standard on Auditing and Individual Savings Account, addressing auditing standards and personal savings respectively.
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