![]() Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged.Seit der Entstehung 1947 wurden nur kleine Änderungen vorgenommen. Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standards des American Institute of Certified Public Accountants (AICPA).Die US-GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen, um die Genauigkeit, Folgerichtigkeit und Nachvollziehbarkeit der Prüfungshandlungen und -berichte sicherzustellen.yago:WikicatOrganizationsBasedInTheUnitedStates.dbr:Comptroller_General_(disambiguation).dbr:International_Federation_of_Accountants.dbr:American_Institute_of_Certified_Public_Accountants.dbr:Statements_on_Auditing_Standards_(United_States).dbr:International_Standards_on_Auditing.dbr:International_Auditing_and_Assurance_Standards_Board.dbr:Public_Company_Accounting_Oversight_Board.Seorang pemeriksa yang tidak mampu menjelaskan pendapatnya tentang laporan keuangan harus memberikan alasan-alasan. Standar umum didukung oleh literatur pendukung yang rinci. Pedoman itu meliputi referensi untuk kualifikasi pemeriksa (standar umum), bidang kerja atau tugas pemeriksaan (laporan tugas bidang), dan pelaporan hasil pemeriksaan (standar pelaporan). Standar Pemeriksaan yang Diterima Secara Umum (Inggris: Generally Accepted Auditing Standards) adalah Aturan-aturan dan pedoman umum yang digunakan Akuntan Publik terdaftar atau bersertifikat dalam mempersiapkan dan melaksanakan pemeriksaan laporan keuangan klien.The GAAS continues to apply to non-public companies. ![]() ![]() In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act however, it adopted many of the GAAS initially. However, in 2012 the significantly revised the standards and replaced AU Section 150 with AU Section 200, which does not explicitly discuss the 10 standards. Typically, the first number of the AU section refers to which standard applies. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. AU Section 150 states that there are ten standards: three general standards, three fieldwork standards, and four reporting standards. 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. In der Europäischen Union erfüllen die International Standards on Auditing (ISA) – teilweise ergänzt um nationale Standards wie die deutschen IDW Prüfungsstandards – eine vergleichbare Funktion. Die US-GAAS gelten für die Prüfung von US-Unternehmen.
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