Statement on auditing standards

Statements on auditing standards, commonly abbreviated as SAS, provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regard to auditing an entity and issuing a report. They are 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.

List of local statements on auditing standards

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