International Auditing Practice Statements
- International Auditing Practice Statements
- IAPS
External auditing guidance issued by the *International Auditing and Assurance Standards Board of the *International Federation of Accountants (IFAC). The IAPS provide practical guidance on the implementation of * International Standards on Auditing (ISA), and cover specific industry and audit issues, like auditing in the context of banks and small enterprises. The IAPS are available online from the IFAC Web site.
Web link: www.ifac.org/Guidance/index
Auditor's dictionary.
2014.
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