GAAS Foundations


This course provides a brief overview of Generally Accepted Auditing Standards, including the PCAOB's rules for public companies, the AICPA's rules for non-public companies, and the GAO's rules for governmental auditing. The goal of the course is to provide an overview of the organizations and their standards and information about how to access information related to both.

Learning Objectives

Upon completion of this course, you will be able to:

  • identify the type of GAAS applicable to different types entities
  • identify the organization responsible for issuing different types of GAAS
  • recognize how GAAS is organized and how to access it

Designed For

New or seasoned CPAs, managers, employees and other professionals interested in an overview of the sources of auditing standards and tips on locating rules


General familiarity with the purpose of an audit is useful but not required

Advanced Preparation


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