1.5 pts. Accountants utilize the body of knowledge called GAAP in the performance of their duties partly to ensure comparability and consistency in the preparation of accounting records / financial statements. Auditors on the other hand perform their responsibilities following GAAS as defined within the AICPA SASs or PCAOB Auditing Standards. What does this use ensure?

2.10 pts. Compare (similarities) OR contrast (differences) between the AICPA SASs & the PCAOB Auditing Standards?