. .  topic map of accounting and auditing  . .

concept > auditing concept > auditing issue

class / concept name
auditing issue
sub-class of

auditing concept  . 

other names

subject matter of auditing standard


The subject of a standard or particular auditing procedure, eg audit engagement terms, audit planning, audit procedures, a particular financial statement element, a financial statement, an auditing theme.


audit engagement terms  .  audit planning  .  audit procedures  .  audit report  .  audit documentation  .  auditing theme  .  code of ethics  .

going concern  .  audit documentation  .  related party  . 

transaction type  .  industry  .  financial statement  .  financial statement element  .  accounting subject  .

is the subject of

standard  .  auditing standard  .

affects the performance of

audit  .  assurance engagement  . 



topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.