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Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU〔Note that AU stands for audit, not separate words. See (Alphabet Soup: A Director’s Guide to Financial Literacy and the ABCs of Accounting and Auditing ).〕 Section 150 states that there are 10 standards:〔(AU Section 150: Generally Accepted Auditing Standards ). AICPA.〕 3 general standards, 3 fieldwork standards, and 4 reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which standard applies. However, in 2012 the Clarity Project significantly revised the standards and replaced AU Section 150 with AU Section 200, which does not explicitly discuss the 10 standards.〔Morris JT, Thomas T. (2011). (Clarified Auditing Standards: The Quiet Revolution ). ''Journal of Accountancy''.〕〔(Summary of Differences Between Clarified SASs and Existing SASs ). AICPA.〕 In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes-Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public companies. == General == #The auditor must maintain independence in mental attitude in all matters related to the audit. #The auditor must have adequate technical training & proficiency to perform the audit. #The auditor must exercise due professional care during the performance of the audit and the preparation of the report. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Generally Accepted Auditing Standards」の詳細全文を読む スポンサード リンク
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