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generally accepted auditing standards (GAAS)

generally accepted auditing standards (GAAS) definition - business

generally accepted auditing standards (GAAS)

Guidelines established by the American Institute of Certified Public Accountants for use by public accountants when conducting external audits of financial statements. See also audited statement, unaudited statement.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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