Tradução e análise de palavras por inteligência artificial ChatGPT
Nesta página você pode obter uma análise detalhada de uma palavra ou frase, produzida usando a melhor tecnologia de inteligência artificial até o momento:
- como a palavra é usada
- frequência de uso
- é usado com mais frequência na fala oral ou escrita
- opções de tradução de palavras
- exemplos de uso (várias frases com tradução)
- etimologia
Statements on Auditing Standards - tradução para russo
общая лексика
SAS "Положения о стандартах аудита [по стандартам аудита]" (нормативные документы Совета по стандартам аудита при Американском институте дипломированных общественных бухгалтеров; содержат принципы, стандарты и рекомендуемые процедуры аудита)
общая лексика
GAAS общепринятые стандарты аудита (общие правила и руководства, распространяемые Советом по стандартам аудита Американского института дипломированных общественных бухгалтеров, в том числе нормативы, определяющие квалификацию аудитора, работу в ходе проверки, документы по результатам аудита и т. п.; применяются аудиторами на этапах планирования и проведения аудиторских проверок своих клиентов)
Смотрите также
Великобритания
Положение о стандартах аудита (одно из положений Совета по аудиторской практике, касающееся принципов и основных процедур аудита)
Смотрите также
Definição
Wikipédia
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 ten standards: three general standards, three fieldwork standards, and four 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.
