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GaAs
(redirected from Generally Accepted Auditing Standards)

    Also found in: Financial, Wikipedia 0.06 sec.

GaAs

See gallium arsenide.



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While the act requires auditors of public companies--the issuers--to follow the Public Company Accounting Oversight Board's (PCAOB) auditing standards, generally accepted auditing standards (GAAS) issued by the AICPRs Auditing Standards Board (ASB) apply to all audits of non-SEC-registered entities--nonissuers.
The new world of auditing standards: a conversation with the ASB by Tie, Robert / Journal of Accountancy
Generally Accepted Auditing Standards (AICPA, Professional Standards, vol.
Auditing Standards Board issues Audit Documentation exposure draft by CPA Letter
According to the complaint, the financial statements violated Generally Accepted Accounting Principles and GT's certifications falsely stated that it had performed its audits in conformity with Generally Accepted Auditing Standards.
Grant Thornton LLP Named in Refco Class Action Lawsuit Filed by ... by Business Wire
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