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    LLA
    https://lla.la.gov › resources › local-government-reporting › louisiana-governmental-audit...

    Auditing Standards And The Difference Between …

    Is GAAP the same as GaAs?
    It is very important that all firms follow the same accounting standards for preparing their financial statements to ensure this. And this is where GAAP comes in. GAAP serves as the standard while preparing financial statements. Many people, however, use the terms GAAP and GAAS interchangeably to mean the same thing.
    efinancemanagement.com
    What is the Difference Between GAAP and GAAS?

    GAAP, or Generally Accepted Accounting Principles, is a set of accounting standards that are used to prepare and present financial statements for public and private companies in the United States. The Financial Accounting Standards Board (FASB) is the organization responsible for creating and updating GAAP, which includes a set of rules, guidelines...

    Finance Reference

    GAAS, or Generally Accepted Auditing Standards, is a set of auditing standards that are used by auditors to assess the accuracy and reliability of a company’s financial statements. GAAS is governed by the Public Company Accounting Oversight Board (PCAOB), which was established in 2002 in response to accounting scandals such as Enron and WorldCom. T...

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    While GAAP and GAAS both relate to financial reporting and auditing, there are some key differences between the two sets of standards. Here are some of the main differences: Purpose:The primary purpose of GAAP is to ensure that financial statements are accurate and consistent, while the primary purpose of GAAS is to ensure that auditors can provide...

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