Statement of Auditing Standards, ist ein Standard des American Institute of Certified Public Accountants (AICPA). Der Standard unterstützt Wirtschaftsprüfer mit Vorgaben zur Durchführung von Überprüfungen in Unternehmen.
Das AICPA hat eine Reihe von Standards herausgegeben, die unter dem SAS-Kürzel numerisch gelistet werden.
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Statement on Auditing Standards No. 55 — Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is a auditing statement issued by the Auditing Standards Board of the American Institute of Certified… … Wikipedia
Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of … Accounting dictionary
Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of … Big dictionary of business and management
generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… … Accounting 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
Statement on Internal Auditing Standards — SIAS Any of the statements issued by the Internal Responsibilities Committee of the Institute of Internal Auditors, based in the USA … Accounting dictionary
Federal Accounting Standards Advisory Board — Infobox Government agency agency name = Federal Accounting Standards Advisory Board nativename = nativename a = nativename r = logo width = 160px logo caption = seal width = seal caption = formed = October 1990 preceding1 = preceding2 = dissolved … Wikipedia
Auditing Practices Board — The Auditing Practices Board Limited (APB) was originally established in 1991 as a committee of the Consultative Committee of Accountancy Bodies, to take responsibility within the United Kingdom and Republic of Ireland for setting standards of… … Wikipedia
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
