Accounting / Audit
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Generally Accepted Auditing Standards(Wikipedia)
“Auditing” is a discipline related to accounting auditing, and mainly deals with auditing financial statements based on auditing standards and practical guidelines (such as auditing standards committee reports). Will be discussed in “Audit History”. "
Wikipedia
Audit standards (Wikipedia)
“Audit standards are standards that are required to be complied with by a certified public accountant when auditing financial statements.”