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. They numbered more than 100 in 2003. Web link: www.aicpa.org/members/div/auditstd/index.htm

Auditor's dictionary. 2014.

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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 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 — 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 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

  • 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 Standards Board — In the USA, the organization responsible for the issue of Statements of Auditing Standards. It is part of the American Institute of Certified Public Accountants …   Accounting dictionary

  • Auditing Standards Board - ASB — The American Institute of Certified Public Accountants (AICPA) senior technical committee for auditing, attestation and quality control. The Auditing Standards Board produce statements, standards and guidance to certified public accountants… …   Investment dictionary

  • Statements on Internal Auditing Standards — SIAS Historical amendments to the *Standards for the Professional Practice of Internal Auditing of the *Institute of Internal Auditors (HA). The SIAS were issued by the IIA prior to the formal updating of its standards, but were discontinued… …   Auditor's dictionary

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