Generally accepted auditing standards; Statement on auditing standards, 095

An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit. Auditing procedures differ from auditing standards. Auditing procedures are acts that the auditor performs during the course of an audit to comply with auditing standards.https://egrove.olemiss.edu/aicpa_sas/1104/thumbnail.jp