GAAS
GAAS: Generally accepted auditing standards — the standards auditors follow when auditing financial statements. For audits of nonpublic entities, they are issued by the American Institute of Certified Public Accountants (AICPA). Audits of public companies are governed by the standards of the Public Company Accounting Oversight Board (PCAOB), which the Sarbanes-Oxley Act of 2002 created (15 U.S.C. § 7211).
What GAAS means
In short, gaas is a term you will meet in court papers, rules and legal research. The definition above gives its usual meaning in American civil practice. However, the exact meaning can depend on the rule, statute or court decision that uses it. So it helps to read the term in context.
Where gaas comes up
The term is used across many kinds of cases. For example, you may see it in pleadings, motions and court orders. To see it in context, browse the motions and procedures library or the Learn the Law topics.
How to research the term
First, read the term where it actually appears. A rule, statute or court decision may define it for its own purposes. Next, check whether your court has a local rule that uses gaas in a special way. Then look at recent decisions from courts in your jurisdiction. They show how judges apply the term today. Also, remember that state law can differ from federal law. For that reason, use our state procedures guide to find your state’s rules. Finally, confirm every source is current before you rely on it.
You can read the current federal court rules online for free.
Related legal terms
- Fraud: a knowing misrepresentation or concealment of a material fact, made to induce another person to act, on which the person justifiably relies to his or her harm.
- Frivolous: lacking any arguable basis in law or fact.
- Full faith and credit: two different ideas.
- GAAP: generally accepted accounting principles — the standards U.S. businesses and nonprofit organizations use to prepare financial statements (state and local governments follow separate GASB standards).
Why precise terms matter
Legal words often look like everyday words, but they can carry a precise meaning. Because of that, a small misreading can change how you understand a deadline, a duty or a right. Our glossary keeps each definition short and links it to the procedures where it matters.
Sources
Sources last reviewed: 2026-10-24
Lawtopolis provides legal information and education, not legal advice. Using this site does not create an attorney-client relationship. Laws and court rules vary by jurisdiction and change over time; verify every authority against the official source and consult a licensed attorney in your jurisdiction about your situation.