Statement of Auditing Standards

Statement of Auditing Standards

A decision by the Auditing Standards Board providing information on how to conduct an audit. The Board's decisions are authoritative; auditors generally must abide by them. The Auditing Standards Board provides a uniform set of standards for conducting audits in the United States.
References in periodicals archive ?
It also raises important questions about what guidance (in addition to Statement of Auditing Standards No.
Specifically, the standard will allow more use of judgment by auditors and permits the use of a Statement of Auditing Standards (SAS) No.
The Auditing Practices Board (APB) has issued an exposure draft of a revision to statement of auditing standards (SAS) 610 "Reports to directors or management".
The public would be better served if the requirements of Statement of Auditing Standards 65 were expanded or made into law.
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