Generally Accepted Auditing Standards
GPTKB entity
Statements (20)
Predicate | Object |
---|---|
gptkbp:instanceOf |
accounting standard
|
gptkbp:abbreviation |
gptkb:GAAS
|
gptkbp:appliesTo |
audits of financial statements
|
gptkbp:composedOf |
general standards
standards of field work standards of reporting |
gptkbp:countryOfOrigin |
gptkb:United_States
|
gptkbp:establishedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
gptkbp:establishedIn |
1947
|
https://www.w3.org/2000/01/rdf-schema#label |
Generally Accepted Auditing Standards
|
gptkbp:language |
English
|
gptkbp:purpose |
provide guidelines for auditors
|
gptkbp:relatedTo |
gptkb:Generally_Accepted_Accounting_Principles
|
gptkbp:replacedBy |
Statements on Auditing Standards
|
gptkbp:standardNumber |
10
|
gptkbp:usedBy |
gptkb:Certified_Public_Accountants
|
gptkbp:bfsParent |
gptkb:International_Standards_on_Auditing
gptkb:Auditing_Service gptkb:GAAS |
gptkbp:bfsLayer |
7
|