How auditing standards are created is different and apart from the due process of GAAP. To answer this question, please look into and reflect on GAAS development as compared to GAAP development. Here’s some good resources to use.
Accounting, Tax, & Banking Collection (ProQuest) – this database contains essential publications for information about the financial services industry, including accounting, tax, banking, and industry trends.
Business Market Research Collection (ProQuest) – this database contains company, industry, economic and geopolitical market research from three sources, including Hoover’s company profiles. OxResearch from Oxford Analystica, and Snapshots.
Business Plans Handbook (Gale/Cengage) – An eBook collection of business plans compelled by entrepreneurs seeking funding for small businesses in North America.
Plunkett Research Online – Industry sector analysis and research, industry statistics.