Generally Accepted Auditing Standards

Generally Accepted Auditing Standards
док.
сокр. GAAS ауд., амер. общепринятые стандарты аудита (общие правила и руководства, распространяемые Советом по стандартам аудита Американского института дипломированных общественных бухгалтеров, в том числе нормативы, определяющие квалификацию аудитора, работу в ходе проверки, документы по результатам аудита и т. п.; применяются аудиторами на этапах планирования и проведения аудиторских проверок своих клиентов)
See:
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общепринятые принципы аудиторской деятельности
Общепринятые стандарты аудита

Англо-русский экономический словарь.

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  • Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA …   Wikipedia

  • generally accepted auditing standards — n. Standards adopted by the accounting profession governing the audit of corporations and organizations. Abbreviated as GAAS. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Generally Accepted Auditing Standards — (GAAS). The standards, as opposed to particular procedures, promulgated by the AICPA which concern the auditor s professional qualities and the judgment exercised by him in the performance of his examination and in his report …   Black's law dictionary

  • Generally Accepted Auditing Standards — (GAAS). The standards, as opposed to particular procedures, promulgated by the AICPA which concern the auditor s professional qualities and the judgment exercised by him in the performance of his examination and in his report …   Black's law dictionary

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Accounting dictionary

  • Generally Accepted Auditing Standards — GAAS Rules and guidance for the conduct of external auditing. GAAS is derived from several sources, including legislation, custom, industry specific conventions, and academic and professional literature. However, the announcements of professional …   Auditor's dictionary

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Big dictionary of business and management

  • United States Generally Accepted Auditing Standards — Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standard des American Institute of Certified Public Accountants (AICPA). Die US GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen …   Deutsch Wikipedia

  • Generally Accepted Auditing Standards - GAAS — A set of systematic guidelines used by auditors when conducting audits on companies finances, ensuring the accuracy, consistency and verifiability of auditors actions and reports. By relying on GAAS, auditors can minimize the probability of… …   Investment dictionary

  • Generally Accepted Auditing Standards (GAAS) — vom US amerikanischen Wirtschaftsprüferverband ⇡ American Institute of Certified Public Accountants erlassene Grundsätze ordnungsmäßiger Abschlussprüfung. Sie lassen sich untergliedern in ein dreiteiliges Grundgerüst von Mindeststandards für die… …   Lexikon der Economics

  • Auditing Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… …   Wikipedia


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