The AICPA (American Institute of Certified Public Accountants) formed a board, commonly called ASB (Auditing Standards Board). They submit the detailed report of the auditors so that their performance can be verified. They make sure that the audit is conforming correctness and compatibility. The audits are of the financial records of the companies. Generally Accepted Auditing Standards generally termed as GAAS is a step by step guideline that auditors use while performing audits. Update Table of Contents What are Generally Accepted Auditing Standards? How are Generally Accepted Auditing Standards Used? Standards of Field Work Standards of Reporting Academic Research on the Generally Accepted Auditing Standards (GAAS) What are Generally Accepted Auditing Standards?
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