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Statements on Auditing

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  • Statements on Auditing Standards — Statements on Auditing Standards, commonly abbreviated as SAS, provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing an entity and issuing a report. They are usually issued by… …   Wikipedia

  • 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 publicAICPA Operating Policies, pg. 1] entity and issuing a… …   Wikipedia

  • Statements on Auditing Standards — Statements that contain good practice guidelines for UK auditors. They were formerly issued through the Institute of Chartered Accountants in England and Wales but since 2004 have been the responsibility of the Auditing Practices Board …   Accounting dictionary

  • Statements of Auditing Standards — SAS British external *auditing standards. British SAS are issued by the *Auditing Practices Board, a subsidiary board of the *Accountancy Foundation, and they comprise the main source of *Generally Accepted Auditing Standards in the United… …   Auditor's dictionary

  • Statements on Auditing Standards — SAS United States external *audit ing standards. Issued by the *Auditing Standards Board of the *American Institute of Certified Public Accountants, SAS comprise the main source of * Generally Accepted Auditing Standards in the United States.… …   Auditor's dictionary

  • Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… …   Wikipedia

  • auditing standards — Basic principles and essential procedures with which auditors are required to comply in the conduct of any audit of financial statements. The Auditing Practices Committee issued a series of Auditing Standards between 1980 and 1991. The standards… …   Accounting dictionary

  • Auditing Standards Board — ASB The external auditing standards setter in the United States. A technical committee of the *American Institute of Certified Public Accountants (AICPA), the ASB’s standards take the form of *Statements on Auditing Standards (SAS). (It also… …   Auditor's dictionary

  • auditing Standard — 1. Formal rules and guidance for external auditing. In the United States the *Auditing Standards Board issues * Statements on Auditing Standards, while the *International Auditing and Assurance Standards Board of the international Federation of… …   Auditor's dictionary

  • Auditing Practices Board — APB A body constituted in 1991 to replace the Auditing Practices Committee (APC). Intended to be more independent of the auditing profession than the APC, the APB has half of its members drawn from outside practice, for example from universities… …   Accounting dictionary

  • Auditing Practices Board — APB The external auditing standards setter in the United Kingdom. A subsidiary board of the *Accountancy Foundation, the APB issues * Statements of Auditing Standards and interpretative bulletins, which together comprise British *Generally… …   Auditor's dictionary

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