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.

---

Definitions:

African Americans

In the United States, a group of people primarily of sub-Saharan African descent defined by their ethnic or racial identity.

Schizophrenia Diagnosis

The process of identifying schizophrenia through behavioral, psychological, and sometimes physiological evaluations.

Cognitive-behavioral View

A psychological approach that emphasizes how our thoughts and behaviors influence our feelings and how cognitive restructuring can alleviate psychological distress.

Rational Path

A logically constructed route or method for solving a problem or reaching a goal.