Statements on Auditing Standards (USA)
- Statements on Auditing Standards (USA)
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public[AICPA Operating Policies, pg. 1] entity and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title.]List of Statements of Auditing Standards
ee also
*Statements of Financial Accounting Standards
Notes
References
Primary sources
* [http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Authoritative+Standards+and+Related+Guidance+for+Non-Issuers/auditing_standards.htm Auditing Standards] , American Institute of Certified Public Accountants
* [http://www.aicpa.org/download/auditstd/2004_10_ASB_OPERATING_POLICIES.pdf Auditing, Attestation, and Quality Control Standards Setting Activities: Operating Policies] (2004), American Institute of Certified Public Accountants
econdary sources
*Mark S. Beasley, Joseph V. Carcello (2006), "GAAS Guide 2007", CCH (publisher), ISBN 9780471798309
*Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack (2006); "PPC's Guide to GAAS 2007", Practitioners Publishing Company, ISBN 9780764636723
*Michael J. Ramos (2006), "Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations", Wiley Publishing, ISBN 9780471798309
External links
* [http://www.aicpa.org AICPA official site]
* [http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Authoritative+Standards+and+Related+Guidance+for+Non-Issuers/Summaries+of+Recently+Issued+Auditing+Standards.htm Summaries of Recently Issued Auditing and Attestation Standards (AICPA official site)]
* [http://www.aicpa.org/Professional+Resources/Accounting+and+Auditing/Audit+and+Attest+Standards/Exposure+Dr+of+Proposed+Statements/ Exposure Drafts of Proposed Statements (AICPA official site)]
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