In the United States,what is the most common criteria against which the auditor measures the fairness of financial statement presentation?

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The most common criteria against which the auditor measures the fairness of financial statement presentation in the United States is Generally Accepted Accounting Principles (GAAP). These principles provide a framework for companies to follow in preparing their financial statements and ensure that they are presenting them fairly and accurately. Auditing standards (A) are important guidelines for auditors to follow, but they do not directly govern the presentation of financial statements. Generally Accepted Accounting Standards (C) do not exist as a term in the United States. Governmental accounting principles (D) are specific principles for accounting in the public sector and do not apply to most businesses.

In the United States,what Is the Most Common Criteria Against