Home > Term: Generally Accepted Auditing Standards (GAAS)
Generally Accepted Auditing Standards (GAAS)
The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and objectives of the procedures.
- Part of Speech: noun
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
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