The CPA Profession(英文版)(ppt 44頁)

The CPA Profession(英文版)內容提要：
GAAS：
Generally Accepted Auditing Standards
10 Standards divided into General, Field Work and Reporting Standards
SAS (Statements on Auditing Standards)
Considered interpretations of GAAS
SAS issued by ASB, Numbered
GAAS - Field Work Standards：
The work is to be adequately planned and assistance are to be properly supervised.
A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature, timing and extent of tests to be performed.
Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries and confirmations to afford a reasonable basis for an opinion.

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