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In academia, an audit is an educational term for the completion of a course of study for which no assessment of the performance of the student is made nor grade awarded. [1] Some institutions may record a grade of "audit" to those who have elected not to receive a letter grade for a course in which they are typically awarded.
Quizlet was founded in 2005 by Andrew Sutherland as a studying tool to aid in memorization for his French class, which he claimed to have "aced". [6] [7] [8] Quizlet's blog, written mostly by Andrew in the earlier days of the company, claims it had reached 50,000 registered users in 252 days online. [9]
The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year.
These standards, often referred to as Generally Accepted Government Auditing Standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of ...
The College Board's Advanced Placement Program is an extensive program that offers high school students the chance to participate in what the College Board describes as college-level classes, reportedly broadening students' intellectual horizons and preparing them for college work. It also plays a large part in the college admissions process ...
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
AGB was founded in 1921. [4] It grew out of a conference held at the University of Michigan in 1920. [5] Until the early 1960s the Association of Governing Boards of Universities and Colleges was an affiliation of board members who took turns sharing the leadership and guidance needed to sustain an organization. [6]
Unlike the Scholastic Aptitude Test (SAT) that the College Board offers, which are intended to measure general aptitude for academic studies, the Achievement Tests are intended to measure the level of knowledge and understanding in a variety of specific subjects. Like the SAT, the scores for an Achievement Test range from 200 (lowest) to 800 ...