ACC 491 Generally Accepted Auditing Standards

May 5th, 2015
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ACC 491 Generally Accepted Auditing StandardsUniversity of PhoenixContemporary Auditing 1ACC 491Generally Accepted Auditing StandardsAuditing is managed by a set of characteristics referred to as Generally Accepted Auditing Standards or GAS, and these principles are linked to the American Institute of Certified Public Accounts. There are ten standards that make up GAAS, of which can be combined to obtain the following categories, standards, standards of field work, and the standards of reporting (AICPA). The general standards consist of three standards including the auditors proficiency in performing the audit, the independence of the auditor in relation to other scenarios, and the auditors ability to exercise professional care. The following three standards of field work are the auditors ability to supervise and provide assistance, the understanding of the

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