generally accepted auditing standards/GAAS
generally accepted auditing standards/GAAS 〈美〉通用审计标准 与特别手续相反，该标准由美国会计师协会颁布，其内容为关于审计员的职业素质以及查账过程中和审计报告中的结论等。
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Search Results for: GENERALLY ACCEPTED AUDITING STANDARDS
generally accepted auditing standards
generally accepted auditing standards. The guidelines issued by the American Institute of Certified Public Accountants establishing an auditor’s professional qualities and the criteria for the auditor’s examination and required reports. — Abbr. GAAS.
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unqualified opinion
An audit opinion given by an accountant who is satisfied that the financial statements reviewed were fairly presented and consistent with the previous year, and that the audit was performed in accordance with generally accepted auditing standards.
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