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- Generally_Accepted_Auditing_Standards abstract "Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA).AU Section 150 states that there are 10 standards: 3 general standards, 3 fieldwork standards, and 4 reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which standard applies. However, in 2012 the Clarity Project significantly revised the standards and replaced AU Section 150 with AU Section 200, which does not explicitly discuss the 10 standards.In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes-Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public companies.".
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- Generally_Accepted_Auditing_Standards wikiPageOutDegree "17".
- Generally_Accepted_Auditing_Standards wikiPageRevisionID "699860640".
- Generally_Accepted_Auditing_Standards wikiPageWikiLink American_Institute_of_Certified_Public_Accountants.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Audit.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Auditing_Standards_Board.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Category:Auditing.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Category:Auditing_standards.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Comptroller_general_(disambiguation).
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Director_of_Audit.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink International_Auditing_and_Assurance_Standards_Board.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink International_Federation_of_Accountants.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink International_Organization_of_Supreme_Audit_Institutions.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink International_Standards_on_Auditing.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Public_Company_Accounting_Oversight_Board.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Sarbanes–Oxley_Act.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Statements_on_Auditing_Standards_(United_States).
- Generally_Accepted_Auditing_Standards wikiPageWikiLink Statements_on_auditing_standards.
- Generally_Accepted_Auditing_Standards wikiPageWikiLink United_Kingdom.
- Generally_Accepted_Auditing_Standards wikiPageWikiLinkText ""immaterial"".
- Generally_Accepted_Auditing_Standards wikiPageWikiLinkText "GAAS".
- Generally_Accepted_Auditing_Standards wikiPageWikiLinkText "Generally Accepted Auditing Standards".
- Generally_Accepted_Auditing_Standards wikiPageUsesTemplate Template:Accounting.
- Generally_Accepted_Auditing_Standards wikiPageUsesTemplate Template:Refimprove.
- Generally_Accepted_Auditing_Standards subject Category:Auditing.
- Generally_Accepted_Auditing_Standards subject Category:Auditing_standards.
- Generally_Accepted_Auditing_Standards hypernym Sets.
- Generally_Accepted_Auditing_Standards type Train.
- Generally_Accepted_Auditing_Standards type Redirect.
- Generally_Accepted_Auditing_Standards comment "Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.".
- Generally_Accepted_Auditing_Standards label "Generally Accepted Auditing Standards".
- Generally_Accepted_Auditing_Standards sameAs Q2495358.
- Generally_Accepted_Auditing_Standards sameAs United_States_Generally_Accepted_Auditing_Standards.
- Generally_Accepted_Auditing_Standards sameAs Standar_Pemeriksaan_yang_Diterima_Secara_Umum.
- Generally_Accepted_Auditing_Standards sameAs 監査基準.
- Generally_Accepted_Auditing_Standards sameAs m.091qmr.
- Generally_Accepted_Auditing_Standards sameAs Q2495358.
- Generally_Accepted_Auditing_Standards wasDerivedFrom Generally_Accepted_Auditing_Standards?oldid=699860640.
- Generally_Accepted_Auditing_Standards isPrimaryTopicOf Generally_Accepted_Auditing_Standards.