Select the necessary words to complete the following statements.
1. the purpose of an audit conducted in accordance with generally accepted auditing standards is to provide financial statement users with an opinion by the audtor on whether the financial statements are presented fairly in all material respects, in accordance with the applicable
2. the serially numbered pronouncements issued by the auditing standards board of the aicpa as generally accepted auditing standards are known as
3. investors need to compare financial statements of different companies. the standards most frequently followed to prepare financial statements in the united states are
4. public company audit reports must be addressed to the board of directors and the

1. Standards

2. Audit and Attest Standards

3. Generally Accepted Accounting Principles (GAAP)

4. Shareholders

Explanation:

1.Financial statements are required to be audited and should be in accordance with all applicable standards followed in the country.

2.AICPA issues, develops and enforces different standards (example code of professional conduct and consulting services standard). Auditing standards board of AICPA pronouncements are also known as Audit and Attest Standards.

3.The standards which are followed in the United States is GAAP Generally Accepted Accounting Principles. It’s a rule based accounting principle which is enforceable in the United States.

4.Audit report is required to be addressed to the Board of Directors and the company shareholders.

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