GAAS

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Related to GAAS: AlGaAs

Generally Accepted Auditing Standards

Guidelines for how audits ought to be conducted. The Generally Accepted Auditing Standards are set by the American Institute of Certified Public Accountants and provide a uniform set of standards for how to conduct audits in the United States.

GAAS

See generally accepted auditing standards.

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The company's board of directors, after consultation with its financial and legal advisors, has unanimously determined that the amended competing acquisition Proposal constitutes a "superior offer," as that term is defined in the GaAs Labs Merger Agreement.

Competing Bidder Tops GaAs Labs Revised Offer for Anadigics

GaAs LSI devices and eventually LSI logic circuits, based on either JFET or MESFET technology, should be capable of operating up to about [10.

GaAs radiation hardness

If a private company decides it wants its auditor to follow and report using PCAOB auditing standards, the auditor must follow both GAAS and all PCAOB auditing standards (see "A Standard by Any Other Name," page 69).

Stay out of trouble: observe fundamentals; know the standards; select clients carefully; communicate often

Some of the functions where GaAs ICs can make contributions to higher instrument performance include ultra-broadband amplification, high performance switching, frequency division, variable attenuation and high speed D/A conversion.

Instrument applications of GaAs ICs

Government Auditing Standards does not require us to perform any procedures with respect to the internal control structure beyond those required by GAAS.

What the 1994 yellow book means for auditors

In these engagements, the auditor is required to issue an additional report on compliance with laws and regulations based solely on the procedures required by GAAS.