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Blacklist NAS

A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

Blacklist Non-Audit Service

A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

NAS

It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...

Non-Audit Service

A service (that can or cannot be offered by an accounting/ audit firm) other than annual financial statements audit, including...

Financial Audit

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

External Audit

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

Statutory Audit

An audit that is mandated by a statute- a statute is a law or regulation passed by a legislative authority...

PIE Audit

An audit engagement on public interest entities (PIEs). It is a statutory audit of financial statements of PIEs conducted in...

PIE

It stands for public interest entity; an entity that is perceived to involve a significant public interest because of the...

Public Interest Entity

An entity that is perceived to involve a significant public interest because of the nature of its business, size (e.g.,...