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Investments glossary

Generally Accepted Auditing Standards (GAAS)

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Reality is the crutch for people who can\'t cope with drugs.

— Lily Tomlin

Generally accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when conducting audits on companies’ financial records. GAAS helps to ensure the accuracy, consistency, and verifiability of auditors’ actions and reports. The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) created GAAS.


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