generally accepted auditing standards [ GAAS | generally accepted audit standards ]

Generally Accepted Auditing Standards | GAAS [Abbr.]

generally accepted auditing standards | GAAS

generally accepted auditing standard | GAAS [Abbr.]

generally accepted government audit standard [ generally accepted government auditing standard ]

generally accepted government audit standards | GAGAS [Abbr.]

general auditing standard

basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

generally accepted accounting principles | GAAP

Commonly required equipment and capabilities should comply with commonly agreed technical standards as well as standards procedures of operation (SPO).

Commonly required equipment and capabilities should comply with commonly agreed technical standards as well as standards procedures of operation (SPO).

It shall provide an opinion, drawn up in accordance with internationally accepted audit standards, on the completeness, accuracy and veracity of the annual accounts of the paying agency, on the proper functioning of its internal control system and on the legality and regularity of the expenditure for which reimbursement has been requested from the Commission.

The certification body shall be a public or private audit body designated by the Member State which shall provide an opinion, drawn up in accordance with internationally accepted audit standards, following random and risk-based controls and taking into account the past performance of the Member State, on the management declaration of assurance covering the completeness, accuracy and veracity of the annual accounts of the paying agency, the proper functioning of the control systems, the legality and regularity of the underlying transactions, as well as the respect of the principle of sound financial management.