Each of the following are considered to be sources of GAAS:

These are all considered to be sources of GAAS.

SAS issued by the AICPA

auditing standards included in Standards for Audit of Government Organizations, Programs, Activities and Functions issued by the U$.$S$.$ GAO

auditing and related professional practice standards to be used by registered public accounting firms issued by the PCAOB

other pronouncements having similar generally recognized authority