Auditing Standards

Auditing Standards

Guidelines for how audits should be conducted. The most commonly accepted auditing standards are the GAAS, which are set by the American Institute of Certified Public Accountants and provide a uniform set of standards for conducting audits in the United States.
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The Public Company Accounting Oversight Board has issued for public comment a proposal for the reorganization of PCA0B auditing standards, as well as certain related amendments to its rules and standards.
The Auditing Standards Board has issued two exposure drafts resulting from its Clarity (comment periods end Aug.
That reporting relationship provides organizational independence, which is what is called for by the Government Accountability Office's Generally Accepted Government Auditing Standards.
The performance audit team followed government auditing standards (the Yellow Book) and conducted the review in a manner consistent with the code of ethics and standards issued by the International Organization of Supreme Audit Institutions.
The Sarbanes-Oxley Act expressly directs the Board to establish auditing standards that require registered public accounting firms to prepare and maintain audit documentation for at least seven years, "in sufficient detail to support the conclusions reached" in the auditor's report.
On February 3, 1994, Tax Executives Institute filed the following comments with the Internal Revenue Service on the IRS's draft Generally Accepted Auditing Standards for the Coordinated Examination Program.
The profession has worked closely with the House Telecommunications and Finance Subcommittee leadership to ensure that the setting of auditing standards remains in the private sector.
Michigan Data Center Operator Stays on the Forefront of Evolving Data Center Auditing Standards
The Auditing Standards Board has issued the following exposure drafts as part of its Clarity:
The panel's recommendations were principally directed to three groups able to influence audit conduct: the Auditing Standards Board, auditing firms and the former SEC Practice Section of the AICPA.
102, Defining Professional Requirements in Statements on Auditing Standards, are used in SAS no.