The Main Difference Between SAS and AU Is

question 8

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:

Alzheimer's Disease

A progressive neurodegenerative disorder that causes memory loss, cognitive decline, and eventually the inability to carry out simple tasks.

Anxiety-related Confusion

A state of perplexity or disorientation that is directly linked to anxiety, where stress impairs cognitive functions.

Normal Forgetfulness

A common and typically non-concerning level of memory lapses or forgetfulness that occurs as a part of the normal aging process.

Delirium

An acute, often sudden disturbance in mental abilities that results in confused thinking and reduced awareness of the environment.