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Unsourced material may be challenged and removed. Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged.
Several organizations have developed such sets of principles, which vary by territory. AU Section 150 states that there are 10 standards: 3 general standards, 3 fieldwork standards, and 4 reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which standard applies.