What is the exact year or date of issuing the generally accepted auditing standars GAAS?

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Minwyelet Wendyifraw Yigrem

Originally developed and issued by the American Institute of Certified Public Accountants (AICPA) in 1972.

Huda jabbar .k

Another date of issuance //////////// The American Institute of Certified Public Accountants (AICPA) was the first to work on setting performance standards in 1954 in a booklet titled “General Auditing Standards”, which included generally accepted auditing standards (GAAS)