Generally accepted auditing standards; Statement on auditing standards, 095

Authors

American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Files

Description

An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.

Publication Date

2001

Relational Format

pamphlet

Publisher

American Institute of Certified Public Accountants

Keywords

Auditing -- Standards -- United States

Disciplines

Accounting | Taxation

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Generally accepted auditing standards; Statement on auditing standards, 095" (2001). Statements on Auditing Standards. 96.
https://egrove.olemiss.edu/aicpa_sas/96