ISO Standards and Audit

Organizational Auditing and Assurance in the Digital Age Pub Date : 1900-01-01 DOI:10.4018/978-1-5225-7356-2.CH005

A. P. Dias, Madalena Maria Ribeiro Magalhaes

引用次数: 0

Abstract

Standards are applicable to any kind of activity and could be defined, in a general way, as an activity aiming to apply an ordered system to repetitive functions that take place in the context of industry, technology, science, and economy. Auditing is deeply connected to the implementation of any standard, and this chapter aims to do its connection. Standardization can stimulate international comparability eliminating obstacles arising from some different national practices in accounting and in auditing using IFRS and ISA, in risk analysis using ERM or ISO 31000, in people's safety, in the product or in the environment. A case study about ISO 31000 in a municipality where IFRS and ISA are followed and ISO 9001, 14001, 18000 are a reality will frame this issue. ISO 26000 about corporate social responsibility will be the new future challenge.

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ISO标准与审核

标准适用于任何类型的活动，一般来说，标准可以被定义为旨在将有序系统应用于工业、技术、科学和经济环境中发生的重复功能的活动。审计与任何准则的实施都有着密切的联系，本章旨在将其联系起来。标准化可以促进国际可比性，消除一些不同国家在会计和使用国际财务报告准则和国际会计准则进行审计、使用ERM或ISO 31000进行风险分析、在人员安全、产品或环境方面所产生的障碍。一个关于ISO 31000的案例研究，在一个遵循IFRS和ISA的城市，ISO 9001、14001、18000是一个现实，将框架这个问题。关于企业社会责任的ISO 26000将是未来新的挑战。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Organizational Auditing and Assurance in the Digital Age

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