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单词 Generally Accepted Auditing Standards
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Generally Accepted Auditing Standards

英语百科

Generally Accepted Auditing Standards

Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA).

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更新时间:2025/6/21 0:20:43