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Which of the following best describes what is meant by the term generally accepted auditing standards?
A. Rules acknowledged by the accounting profession because of their universal application.
B. Pronouncements issued by the Auditing Standards Board.
C. Measures of the quality of the auditor's performance.
D. Procedures to be used to gather evidence to support financial statements.
【正确答案】C
【答案解析】
Choice "C" is correct. Generally accepted auditing standards ("GAAS") are measures of the quality of the auditor's performance, and guide the auditor in the performance of a properly planned and executed audit.
Choice "A" is incorrect. GAAS are not "rules," nor are they universally applicable. GAAS are measures of the quality of an auditor's performance.
Choice "B" is incorrect. The Auditing Standards Board (ASB) issues many types of pronouncements, including (but not limited to) "Statements on Auditing Standards" (SASs). While SASs are considered to be interpretations of GAAS, not all ASB pronouncements relate to audits. Therefore, just because something is issued by the ASB does not make it GAAS.
Choice "D" is incorrect. Auditing standards differ from auditing procedures in that procedures relate to acts to be performed, whereas standards deal with the quality of the performance of those acts.
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