The Main Difference Between SAS and AU Is

question 48

Multiple Choice

The main difference between SAS and AU is:

• A)they are the same except that SAS are organized chronologically and the AU are organized by topical area.
• B)SAS are issued by the ASB and AU are issued by the PCAOB.
• C)SAS are issued by the PCAOB and AU are issued by the ASB.
• D)SAS define minimum standards of performance for auditors while AU define financial accounting principles that must be followed according to GAAP.

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Definitions:

Security

Measures and protocols implemented to protect individuals, data, and assets from theft, attacks, or other threats.

Lower-Level Needs

Refers to the foundational physiological and safety needs in Maslow's hierarchy that must be satisfied before an individual can focus on higher-level psychological needs.

Primary Mechanism

The main or initial process by which a specific task or function is performed or facilitated.

Motivating People

The process of stimulating individuals to take action that leads to achieving their personal and professional goals.