Generally accepted auditing standards definition

Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.
Generally accepted auditing standards means the auditing standards prescribed by the accounting examining board under s. Accy 1.202.
Generally accepted auditing standards means auditing

Examples of Generally accepted auditing standards in a sentence

  • The audit must be performed annually in accordance with Generally Accepted Auditing Standards (GAAS) authorized by the AICPA and Federal laws and regulations governing the programs in which it participates.

  • The annual audits shall be performed in accordance with Generally Accepted Auditing Standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the Rules of the Auditor General, State of Florida.

  • If THF is not also engaged to audit the entity's complete set of financial statements, we determine whether the audit of a single financial statement or a specific element of those financial statements in accordance with Generally Accepted Auditing Standards (GAAS) is practical.

  • The audit will be performed in accordance with Generally Accepted Auditing Standards; Governing Standards and the Rules of the Auditor General for the State of Florida.

  • Financial audits conducted under this SubsectionSection 3.2.3 will be in accordance with Generally Accepted Auditing Standards (“GAAS”) and established procedures and guidelines of the reviewing or auditing agency(ies).


More Definitions of Generally accepted auditing standards

Generally accepted auditing standards means those standards which are used to measure the quality of the performance of auditing procedures and the objectives to be obtained by their use. Statements on Auditing Standards issued by the American Institute of Certified Public Accountants, Standards for Audit of Government Organizations, Programs, Activities and Functions issued by the Comptroller General of the United States, Standards of the Public Company Accounting Oversight Board (PCAOB) and other pronouncements having similar generally recognized authority, are considered to be interpretations of generally accepted auditing standards, and departures from such pronouncements, where they are applicable, must be justified by those who do not follow them.
Generally accepted auditing standards means the International Standards on Auditing issued by the International Auditing and Assurance Standards Board or as prescribed;
Generally accepted auditing standards means audits conducted in accordance with the standard auditing practice or the generally accepted auditing principles of –
Generally accepted auditing standards. (GAAS) means the term as defined in Rule 61H1-20.008, F.A.C., Department of Business and Professional Regulation, Board of Accountancy generally accepted auditing standards adopted by the American Institute of Certified Public Accountants, together with interpretations thereof, as set forth in Statements on Auditing Standards as published by the American Institute of Certified Public Accountants and as may be amended by rule of the Department of Professional Regulation Board of Accountancy.
Generally accepted auditing standards means the generally accepted auditing standards of the Canadian Institute of Chartered Accountants, as revised or replaced from time to time;
Generally accepted auditing standards or “GAAS” means the auditing standards that are generally accepted in the United States as authoritative, as specified in the AICPA Professional Standards (2015), as amended and supplemented, available from the AICPA.
Generally accepted auditing standards means the standards of professional conduct, promulgated by the applicable nationally or internationally recognized professional standard setting organization, related to individual audit engagements.