Reports issued by the AICPA's Auditing Standards Executive Committee that represent preferable auditing standards and practices. See also Auditing Standards Board (ASB).
Statements on Auditing Standards
| Accounting Dictionary: Statements on Auditing Standards (SAS) |
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Statements on Auditing Standards, commonly abbreviated as SAS, provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing an entity and issuing a report. They are usually issued by the certified public accountant authoritative body in the region where the standards apply, such as the American Institute of Certified Public Accountants in the United States.
List of local Statements on Auditing Standards
- Statements on Auditing Standards (USA)
- Statements on Auditing Standards (Taiwan)
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 | Statements on Auditing Procedure (SAP) (in accounting) |
| Auditing Standards Board (ASB) (in accounting) |
| Substantial Authoritative Support (in accounting) |
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Mentioned in
- Statements on Auditing Procedure (SAP) (in accounting)
- Auditing Standards Board (ASB) (in accounting)
- Substantial Authoritative Support (in accounting)
- American Institute of Certified Public Accountants (Aicpa) (in accounting)
- Audit Guide (in accounting)
- Generally Accepted Auditing Standards (GAAS) (in accounting)
- Compilation (in accounting)
- Auditing Standards (in accounting)
- Government Auditing Standards
- Analytical Procedures
- Fraudulent Financial Reporting
- Auditing
- Statements on Auditing Standards (USA)
- Statement on Auditing Standards No. 70: Service Organizations
