assurance and other related services
- assurance and other related services
- užtikrinimo ir kitos susijusios paslaugos
statusas Aprobuotas
sritis auditas
apibrėžtis Audito įmonės teikiamos ne finansinių ataskaitų rinkinio ir konsoliduotųjų finansinių ataskaitų rinkinio audito paslaugos, kurioms taikomi Tarptautinės buhalterių federacijos Tarptautinių audito ir užtikrinimo standartų valdybos parengti ir patvirtinti tarptautiniai užtikrinimo užduočių, tarptautiniai peržvalgos užduočių, tarptautiniai susijusių paslaugų standartai ir susiję praktiniai nurodymai. Lietuvos auditorių rūmai nustato tarptautinių užtikrinimo užduočių, tarptautinių peržvalgos užduočių, tarptautinių susijusių paslaugų standartų ir susijusių praktinių nurodymų taikymo teikiant užtikrinimo ir kitas susijusias paslaugas metodiką ir kontroliuoja atliktų užtikrinimo ir kitų susijusių paslaugų kokybę.
atitikmenys: angl. assurance and other related services
šaltinis Lietuvos Respublikos audito įstatymo pakeitimo įstatymas (Žin., 2008, Nr. 82-3233)
Lithuanian dictionary (lietuvių žodynas).
2015.
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