GAAS Hierachy1 [AU-C 200][GAAS Hierarchy : 3 Tiers] Degree of Responsibility on Auditors - Tier 1 안녕하세요. 고라소니입니다. 이번 포스팅에서는 회계감사 GAAS의 Hierarchy에 대해 다루어 보겠습니다. ■ GAAS: Generally Accepted Auditing Standards = It Measures of the Quality of the Auditor's Performance. ■ The hierarchy of GAAS ■ Tier 1 : GAAS and the PCAOB standards (including the AICPA’s SSARSs and SSAEs) use the following categories of professional requirements to describe the degree of responsibility imposed on auditors: ○ Unco.. 2019. 10. 27. 이전 1 다음