Statements on Auditing Standards
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Statements on Auditing Standards (SASs), promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), provide guidance to auditors on generally accepted auditing standards (abbreviated as GAAS). The AICPA holds the copyright on all SASs.
A specific Statement on Auditing Standards is generally cited by its SAS number and title; e.g., SAS 99 (or "SAS No. 99"), Consideration of Fraud in a Financial Statement Audit.
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