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单词 Statement of Auditing Standards
释义

Statement of Auditing Standards

Statement of Auditing Standards(SAS) Any of a series of statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors were required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of any audit of financial statements for periods commencing before 15 December 2004. For periods commencing on or after that date, International Standards on Auditing (UK and Ireland) are to be applied.

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更新时间:2025/4/12 16:08:34