

AAA – American Accounting Association, USA
AAA – Auditing Section
AAT – Association of Accounting Technicians, United Kingdom
ACAUS – Association of Chartered Accountants, USA
ACCA – Association of Chartered Certified Accountants, Europe
AIA – Association of International Accountants
AICPA – American Institute of Certified Public Accountants, USA
FRC – Financial Reporting Council, United Kingdom
BAFA – British Accounting & Finance Association
CPA – Chartered Professional Accountants of Canada, Canada
CNCC – Compagnie Nationale des Commissaires aux Comptes, France
COSO – Committee of Sponsoring Organizations of the Treadway Commission, USA
EAA – European Accounting Association
EFAA – European Federation of Accountants and Auditors for SMEs
EFRAG – European Financial Reporting Advisory Group
EIASM – European Institute for Advanced Studies in Management
EU – European Union
Financial Reporting & Company Law at the European Commission
FAR – Foundation for Auditing Research
FASB – Financial Accounting Standards Board, USA
FEE – Fédération des Experts Comptables Européens
FEI – Financial Executives International
FESE – Federation of European Securities Exchanges
GASB – Governmental Accounting Standards Board, USA
GASC / DRSC – German Accounting Standards Committee, Germany
IASB – International Accounting Standards Committe
ICAEW – Institute of Chartered Accountants in England & Wales
ICAI – Institute of Chartered Accountants in Ireland
ICAS – Institute of Chartered Accountants of Scotland
IDW – Institut der Wirtschaftsprüfer, Germany
IFAC – International Federation of Accountants
IAASB – International Auditing and Assurance Standards Board
IIA – Institute of Internal Auditors, USA
IMA – Institute of Management Accountants, USA
IOSCO – International Organization of Securities Commissions
ISAR – International Symposium on Audit Research
IWP – Institut Österreichischer Wirtschaftsprüfer, Austria
O.R.O.C. – Ordem dos Revisores Oficiais de Contas, Portugal
PCAOB Public Company Accounting Oversight Board, USA
SEC – Securities and Exchange Commission, USA
WPK – Wirtschaftsprüferkammer, Germany