The Generally Accepted Auditing Standards (GAAS)issued by PCAOB provide guidelines for conducting an IS/IT audit.

Name: The Generally Accepted Auditing Standards (GAAS)issued by PCAOB provide guidelines for conducting an IS/IT audit.
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The Generally Accepted Auditing Standards (GAAS) are guidelines for conducting financial audits, not specifically for IS/IT audits. IS/IT audits follow guidelines such as those from ISACA (e.g., COBIT). The PCAOB focuses on standards for auditing public companies.

The Generally Accepted Auditing Standards (GAAS)issued by PCAOB Provide Guidelines