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Что (кто) такое Generally Accepted Auditing Standards - определение
Generally Accepted Auditing Standards
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.
Statement on auditing standards
Statement on Auditing Standards, commonly abbreviated as SAS, provides guidance to external auditors on Generally Accepted Auditing Standards (GAAS) regarding auditing an entity and issuing an auditor's report. It is usually issued by the certified public accountant authoritative body in the region where the standards apply, such as the American Institute of Certified Public Accountants in the United States.
Accounting standard
THE SPECIFIC ACCOUNTING DISCIPLINE FOLLOWED (IFRS, US GAAP, CHINESE AS, FRANCE GAAP, GERMANY GAAP, RUSSIAN GAAP, UK GAAP, ETC.)
Standard accounting practices; Generally accepted accounting practice; Generally accepted accounting principles; Accounting practice; Generally Accepted Accounting Practises; Generally Accepted Accounting Practices; Generally accepted commercial accounting principles; Accounting Standards; Accounting standards; Accounting Standard; Generally Accepted Accounting Principles; Standard accounting practice
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders.
