Abreviaturas
Autor | Samuel Alberto Mantilla B. |
Cargo del Autor | Contador público, teólogo, especialista en revisoría fiscal y auditoría externa |
Páginas | XII-XIV |
Estándares/Normas Internacionales de Aseguramiento de la Información Financiera
XII
ABREVIATURAS
Original Descripción
AAA American Accounting Association -
ACFE -
AR Audit risk
AS Auditing Standards
ASB Auditing Standards Board -
AICPA
CAS Casuality Actuarial Society
CIA
CISA
COBIT Control Objectives for Information and Related Technology
-
COSO Committee of Sponsoring Organizations - of the Treadway
Commission
CPA
CR Control risk
CTCP Consejo Técnico de la Contaduría Pública - Colombia
DR Detection risk
ERM Enterprise Risk Management -
FEE -
GAAS NAGA Generally Accepted Auditing Standards
GAAP PCGA Generally Accepted Accounting Principles -
IAASB International Auditing and Assurance Standards Board
IAESB International Accounting Education Standards Board
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