![]() ![]() (a) Adequate technical training and proficiency: The audit is to be performed by a person or persons having adequate technical training and proficiency as an auditor. The general, fieldwork and reporting standards (the 10 standards) approved and adopted by the membership of the AICPA, as amended by the AICPA Auditing Standards Board (ASB), are as follows: In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). Several organizations have developed such sets of principles, which vary by territory. ![]() Generally Accepted Auditing Standards or GAAS are sets of standards against which the quality of audits are performed and may be judged. Generally Accepted Auditing Standards (GAAS) ![]()
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