伉俪情深蒙特马利审计2-2
understanding of several of them has changed significantly over the years and they have been amended to reflect that understanding and resulting changes in terminology). Of the ten standards, three are concerned with personal qualities that the auditor should possess
(general standards), three with how an audit should be conducted (field work standards), and four with the form and content of the auditor's report (reporting standards). The ten GAAS are discussed in detail in Chapter 3.
The authority to amplify and interpret the ten GAAS resides in a senior technical committee of the AICPA. From 1939 to 1972, that committee was called the Committee on Auditing Procedure and issued 54 pronouncements called Statements on Auditing Procedure. The Committee on Auditing Procedure was replaced in 1972 by the Auditing Standards Executive Committee, and in 1978 the Auditing Standards Board (ASB) was formed to succeed the Executive Committee. The ASB is now responsible for promulgating auditing standards and procedures to be observed by AICPA members in accordance with the Institute's Code of Professional Conduct. The pronouncements of the Auditing Standards Executive Committee and the ASB are called Statements on Auditing Standards (SASs). They define the nature and extent of auditors' responsibilities and provide guidance to auditors in carrying out their duties. From 1972 through September 1997 the two committees issued 82 SASs. While statements issued by all three committees are technically amplifications and interpretations of the ten original GAAS, they and the ten GAAS are frequently referred to collectively as generally accepted auditing standards.
