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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. The GAAS continues to apply to non-public/private companies.
Generally Accepted Auditing Standards full-text: December 2001 96: Audit Documentation full-text: January 2002 97: Amendment to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text: June 2002 98: Omnibus Statement on Auditing Standards-2002 full-text: September 2002 99
Independence; Due care; Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing [1] Supervision; Quality control; The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of inspectors general, and ...
Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit. To maintain independence and neutrality, internal adjudicators should report directly to the Audit Committee and have unrestricted access to all applicable information and labor force within the association.
Compliance or an assertion of compliance regarding laws, regulations, rules, contracts, or grants, is the focus of AT-C section 315. [ 30 ] Management's discussion and analysis (MD&A) , which are presented in annual reports to shareholders, is the focus of section 395.
The International Auditing and Assurance Standards Board (IAASB) is an independent standards body that issues standards, like the International Standards on Auditing, International Standards on Quality Management, and other services, to support the international auditing of financial statements.
By-laws and Rules of professional conduct, 1941 (as revised January 6, 1941) full-text: 1942: By-laws and rules of professional conduct, 1942 full-text: 1943: By-laws and rules of professional conduct, 1943 full-text: 1944: By-laws and rules of professional conduct 1944 full-text: 1945: By-laws and rules of professional conduct 1945 full-text ...
Download QR code; Print/export Download as PDF; Printable version; In other projects Wikidata item; ... Generally Accepted Auditing Standards;