... specified standard 13 AMERICAN INSTITUTE OF CPAs GLOSSARY OF TERMS, ACRONYMS, AND ABBREVIATIONS Nonissuer Entities not subject to the Sarbanes-Oxley Act of 2002 or the rules of the SEC 14 AMERICAN INSTITUTE ... awarded by the Institute of Internal Auditors (IIA) that reflects competence in the principles and practices of internal auditing AMERICAN INSTITUTE OF CPAs GLOSSARY OF TERMS, ACRONYMS, AND ABBREVIATIONS ... group of individuals from varied AMERICAN INSTITUTE OF CPAs GLOSSARY OF TERMS, ACRONYMS, AND ABBREVIATIONS business and professional backgrounds Financial Accounting Standards Board (FASB) Independent,...