Statement on auditing standards
# Statement on auditing standards

Statement on Auditing Standards, commonly abbreviated as SAS, provides guidance to external auditors on Generally Accepted Auditing Standards (GAAS) regarding auditing an entity and issuing an auditor's report. It is usually issued by the certified public accountant authoritative body in the region where the standards apply, such as the American Institute of Certified Public Accountants in the United States.

## Regional Statements

* Statements on Auditing Standards (United States)
* Statements on Auditing Standards (Taiwan)
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