Statements on Auditing Standards (SAS)
GPTKB entity
Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
audits of non-public companies in the United States
|
| gptkbp:compatibleWith |
public company audits after 2003
|
| gptkbp:covers |
gptkb:fraud
audit reports internal control audit evidence audit planning audit risk audit documentation going concern related parties subsequent events |
| gptkbp:firstIssueDate |
1972
|
| gptkbp:governs |
generally accepted auditing standards (GAAS)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Statements on Auditing Standards (SAS)
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants_(AICPA)
Auditing Standards Board (ASB) |
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:language |
English
|
| gptkbp:purpose |
provide guidance to external auditors
|
| gptkbp:relatedTo |
gptkb:AICPA_Code_of_Professional_Conduct
International Standards on Auditing (ISA) |
| gptkbp:replacedBy |
PCAOB Auditing Standards (for public companies)
|
| gptkbp:structure |
numbered sequentially
|
| gptkbp:updated |
new SAS pronouncements
|
| gptkbp:bfsParent |
gptkb:AICPA
|
| gptkbp:bfsLayer |
6
|