Generally Accepted Auditing Standards (GAAS)
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:GAAS
|
| gptkbp:appliesTo |
financial statement audits
|
| gptkbp:composedOf |
general standards
standards of field work standards of reporting |
| gptkbp:countryOfOrigin |
gptkb:United_States
|
| gptkbp:established |
1947
|
| gptkbp:governingBody |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| https://www.w3.org/2000/01/rdf-schema#label |
Generally Accepted Auditing Standards (GAAS)
|
| gptkbp:language |
English
|
| gptkbp:purpose |
provide guidelines for auditors
|
| gptkbp:relatedTo |
gptkb:International_Standards_on_Auditing
|
| gptkbp:replacedBy |
gptkb:Statements_on_Auditing_Standards_(SAS)
|
| gptkbp:standardNumber |
10
|
| gptkbp:usedBy |
gptkb:Certified_Public_Accountants
|
| gptkbp:bfsParent |
gptkb:AICPA
|
| gptkbp:bfsLayer |
6
|