Search results
Results from the WOW.Com Content Network
International Standards on Auditing (ISA) are professional standards for the auditing of financial information. These standards are issued by the International Auditing and Assurance Standards Board (IAASB).
INTOSAI was founded in 1953 [4] in Havana, Cuba. [5] Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession.Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce.
The modern term "international law" was originally coined by Jeremy Bentham in his 1789 book Introduction to the Principles of Morals and Legislation to replace the older law of nations, a direct translation of the late medieval concepts of ius gentium, used by Hugo Grotius, and droits des gens, used by Emer de Vattel.
Youth Services International confronted a potentially expensive situation. It was early 2004, only three months into the private prison company’s $9.5 million contract to run Thompson Academy, a juvenile prison in Florida, and already the facility had become a scene of documented violence and neglect.
The International Court of Justice Statute defines customary international law in Article 38(1)(b) as "a general practice accepted as law". [9] This is generally determined through two factors: the general practice of states, and what states have accepted as law (opinio juris sive necessitatis). [10]
BDO (an acronym for Binder Dijker Otte) is an international network of public accounting, tax, consulting and business advisory firms that provide professional services under the name BDO.