[Responsibilities] Standards and Promulgating Bodies

안녕하세요. 고라소니입니다.

이번 포스팅에서는 Promulgating Bodies에 따라 Standards를 분류해보겠습니다.

 

■ 왼쪽이 Promulgating Body이고, 오른쪽이 그 기구가 만든 Standards입니다.

 

■ Generally accepted auditing standards are defined as SASs.

○ SASs are intended to establish auditing standards rather than auditing procedures. 

 

■ The ASB(Auditing Standards Board) is the AICPA senior technical committee responsible for issuing auditing and attest standards and procedures.

 

■ The AICPA bylaws designate the Accounting and Review Services Committee as the senior technical committee authorized to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of a nonissuer. 

 

 

■ The GAO(Government Accountability Office) is the federal agency headed by the Comptroller General that issues Government Auditing Standards (the Yellow Book). 

 

 

 

 

 

 

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참고

■ The FASB(Financial Accounting Standards Board) is charged with establishing GAAP. 

 

 

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