(AUD)The most authoritative US auditing guidance for nonissues and issuers, Organizations issues those standards:
　　Non-issuer:
　　Statements on Auditing Standards (SASs), issued by AICPA Auditing Standards Board (ASB)
　　Issuers:
　　Auditing Standards (ASs), issued by Public Company Accounting Oversight Board (PCAOB) plus all SAS adopted by PCAOB.
　　Instructor’s Tips：
　　GAAS is in the form of Statements on Auditing Standards (SAS)
　　AICPA creates Auditing Standards Board (ASB)
　　Auditing Standards (ASs) created by PCAOB is approved by SEC.
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       高頓網(wǎng)校特別提醒：已經(jīng)報名2014年AICPA考試的考生可按照復(fù)習計劃有效進行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑、模考，對學習過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南：2014年AICPA報考指南 
　　考前沖刺：AICPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程