    ntence J: 2.5 Financial - - audits are  erformed, under the American Institute of  ertified — Public - Accountants’ (AICPA)  enerally accepted "auditing standards - for               tandards (SASs) which “interpret the  tandards and provide ©. guidance on  ‘onducting such work.    ntence. 2: The AICPA ‘is ‘the American  Institute of Certified Public Accountants.    1