GAAS: Generally Accepted Auditing Standards - fundamental framework of guidelines for conducting audits of financial statements
GAGAS (Yellow Book): Generally Accepted Government Auditing Standards - standards for government audits and the foundation for ensuring proper government accountability
SSAEs: Statements on Standards for Attestation Engagements - professional standards for conducting attestation services by CPAs
Sarbanes-Oxley Act 2002: Federal law establishing enhanced standards for public company boards, management, and accounting firms, including requirements for financial reporting and internal controls
AICPA Standards: Professional standards set by the American Institute of Certified Public Accountants governing audit and attestation engagements
AT Section 201: Professional standard specifically governing Agreed-Upon Procedures Engagements, providing guidelines for conducting and reporting on specific procedures
SSAE No. 18: Attestation standard providing clarification and recodification of professional requirements for various types of attestation engagements
PCAOB Standards: Standards set by the Public Company Accounting Oversight Board for auditing public companies
State Board Requirements: Specific regulations and requirements set by state boards of accountancy governing audit practices within their jurisdiction
Privacy Regulations: Various privacy laws including Gramm-Leach-Bliley Act for financial institutions and HIPAA for healthcare, governing data protection and confidentiality
Documentation Standards: Requirements for maintaining proper audit documentation, including record retention periods and evidence requirements as per AICPA guidelines
