Generally accepted auditing standards definition

Generally accepted auditing standards means the International Standards on Auditing issued by the International Auditing and Assurance Standards Board or as prescribed;

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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.

Examples of Generally accepted auditing standards in a sentence

• Generally accepted auditing standards and the industry audit guide, Audits of State and Local Governmental Units, established by the American Institute of Certified Public Accountants.

• Generally accepted auditing standards (GAAS) require that financial statement auditors evaluate whether the sub-recipient adequately disclosed related party transaction(s) in the financial statements.

• Generally accepted auditing standards (GAAS) require that financial statement auditors evaluate whether the ELC adequately disclosed related party transaction(s) in the financial statements.

• Generally accepted auditing standards are usually defined as, but not limited to, those contained in the U.S. General Accounting Office (GAO) publication “Government Auditing Standards.” All accounts shall be established and maintained as separate accounts.

• Generally accepted auditing standards as set forth by the American Institute of Certified Public Accounts.

More Definitions of Generally accepted auditing standards

Generally accepted auditing standards means auditing

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 generally accepted auditing standards of the Canadian Institute of Chartered Accountants, as revised or replaced from time to time;

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 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.