ÅS

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AcronymDefinition
ÅSÅsane Fotball (Norwegian football club)
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References in periodicals archive ?
However, the standard does not refer to any of other AAOIFI auditing standards unlike the previous AAOIFI auditing standards, which make reference to the audit standards approved by AAOIFI for IFIs (ASIFIs).
* The Government Accountability Office -- which sets the audit standards for all government audit organizations and has authority to audit/evaluate the Naval Audit Service's performance and compliance with standards.
Other ASB members serve on numerous international projects and subcommittees, and we all review and comment on proposed international audit standards and help the IAASB identify emerging national issues with international implications.
For audit standards relating to the creation and preservation of audit workpapers, refer to SAS 103, Audit Documentation--Paragraph 34 in particular--and the PCAOB's Auditing Standard No.
With the Public Company Accounting Oversight Board authorized to write audit standards only for the SEC-registrant community, it is up to the Auditing Standards Board to develop continuing audit standards to meet the distinct needs of privately held and other non-public entities.
While the basic audit standards include requirements with respect to accruals and disclosures of matters affecting financial statements, the new IAPS will discuss the auditor considerations when applying the basic audit standards to environmental matters.
If a privately held client requests an audit pursuant to PCAOB audit standards, be alert to the issues involved if you comply.
The Auditing Standards Board (ASB), which set audit standards for all companies until the creation of the PCAOB, has decided to shift its mission.
Should there be one set of audit standards, or two?
"It may not be involved in setting the audit standards and the performance standards for publicly held audits, but it will for the majority of business conducted in the U.S.," Ueltzen says.