Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA).
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| - United States Generally Accepted Auditing Standards (de)
- Standar Pemeriksaan yang Diterima Secara Umum (in)
- Generally Accepted Auditing Standards (en)
- 監査基準 (ja)
- 公认审计准则 (zh)
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| - 監査基準（かんさきじゅん）は、日本において財務諸表監査を行う際に、公認会計士たる会計監査人が遵守することを求められている基準である。 (ja)
- 公认审计准则（英語：Generally Accepted Auditing Standards，缩写：GAAS）是一套标准，可据此对审计质量进行判断。有几个组织已经制定了这样的一套准则，这些准则因地区而异。在中国，中国注册会计师审计准则准则由中国注册会计师协会颁布。在美国，此标准由审计标准委员会颁布。 (zh)
- Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standards des American Institute of Certified Public Accountants (AICPA).Die US-GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen, um die Genauigkeit, Folgerichtigkeit und Nachvollziehbarkeit der Prüfungshandlungen und -berichte sicherzustellen. Seit der Entstehung 1947 wurden nur kleine Änderungen vorgenommen. Die GAAS sind wie folgt gegliedert: (de)
- Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). (en)
- Standar Pemeriksaan yang Diterima Secara Umum (Inggris: Generally Accepted Auditing Standards) adalah Aturan-aturan dan pedoman umum yang digunakan Akuntan Publik terdaftar atau bersertifikat dalam mempersiapkan dan melaksanakan pemeriksaan laporan keuangan klien. Pedoman itu meliputi referensi untuk kualifikasi pemeriksa (standar umum), bidang kerja atau tugas pemeriksaan (laporan tugas bidang), dan pelaporan hasil pemeriksaan (standar pelaporan). Standar umum didukung oleh literatur pendukung yang rinci. Seorang pemeriksa yang tidak mampu menjelaskan pendapatnya tentang laporan keuangan harus memberikan alasan-alasan. (in)
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| - Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standards des American Institute of Certified Public Accountants (AICPA).Die US-GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen, um die Genauigkeit, Folgerichtigkeit und Nachvollziehbarkeit der Prüfungshandlungen und -berichte sicherzustellen. Seit der Entstehung 1947 wurden nur kleine Änderungen vorgenommen. Die US-GAAS gelten für die Prüfung von US-Unternehmen. In der Europäischen Union erfüllen die International Standards on Auditing (ISA) – teilweise ergänzt um nationale Standards wie die deutschen IDW Prüfungsstandards – eine vergleichbare Funktion. Die GAAS sind wie folgt gegliedert: (de)
- Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU Section 150 states that there are ten standards: three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which standard applies. However, in 2012 the significantly revised the standards and replaced AU Section 150 with AU Section 200, which does not explicitly discuss the 10 standards. 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 companies. (en)
- Standar Pemeriksaan yang Diterima Secara Umum (Inggris: Generally Accepted Auditing Standards) adalah Aturan-aturan dan pedoman umum yang digunakan Akuntan Publik terdaftar atau bersertifikat dalam mempersiapkan dan melaksanakan pemeriksaan laporan keuangan klien. Pedoman itu meliputi referensi untuk kualifikasi pemeriksa (standar umum), bidang kerja atau tugas pemeriksaan (laporan tugas bidang), dan pelaporan hasil pemeriksaan (standar pelaporan). Standar umum didukung oleh literatur pendukung yang rinci. Seorang pemeriksa yang tidak mampu menjelaskan pendapatnya tentang laporan keuangan harus memberikan alasan-alasan.
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* s (in)
- 監査基準（かんさきじゅん）は、日本において財務諸表監査を行う際に、公認会計士たる会計監査人が遵守することを求められている基準である。 (ja)
- 公认审计准则（英語：Generally Accepted Auditing Standards，缩写：GAAS）是一套标准，可据此对审计质量进行判断。有几个组织已经制定了这样的一套准则，这些准则因地区而异。在中国，中国注册会计师审计准则准则由中国注册会计师协会颁布。在美国，此标准由审计标准委员会颁布。 (zh)
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