Glossaire des termes usuels – ONECCA : ORDRE NATIONAL DES EXPERTS COMPTABLES DU CAMEROUN

ABWA         Association of Accountancy Bodies in West Africa

CEMAC       Central Africa Economic and Monetary Community

CNCC          Compagnie Nationale des Commissaires aux Comptes

CPD                        Continuing Professional Development

CSOEC        Conseil Supérieur de l’Ordre des Experts Comptables

CONSUPE   Contrôle Supérieur de l’Etat

DDPI           Direction du développement et de partenariat International

FIDEF          Fédération Internationale des Experts-Comptables Francophones

IAASB         International Auditing and Assurance Standards Board

IASB            International Accounting Standards Board

ICPAK         Institute of Certified Public Accountants of Kenya

IAASB         International Assurance and Auditing Standards Board

IES              International Education Standards

I&D             Investigation & Discipline

IFAC            International Federation of Accountants

IFRS                        International Financial Reporting Standards

IPSAS          International Public Sector Accounting Standards

ISA              International Standards on Auditing

ISQC           International Standard on Quality Control

ISRE                        International Standards on Review Engagements

OHADA       Organization for the Harmonization of Business Laws in Africa

ONECCA     Ordre National des Experts Comptables du Cameroun

QA              Quality Assurance

SAC             Standard Advisory Council

SME            Small and Medium size Enterprises

SMO           Statement of Membership Obligation



Laisser un commentaire