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What does SAS stand for?

SAS stands for Statements of Auditing Standards

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Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronounceme
Codification of Statements on Auditing Standards. The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards...
el auditor independiente deberá considerar las Guías Internacionales de Auditoría emitidas por IFAC, los Statements of Auditing Standards ("SAS")...