To bolster the risk assessment process and improve overall audit quality, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and ...

is a type of SAS data set that contains both the data values and the descriptor information. SAS data files are of the type DATA. Note: In the SAS System, the term "data set" is used to refer to both ...

Originally the "Statistical Analysis System," the SAS System is an integrated set of data management and decision support tools from the SAS Institute that runs on platforms from PCs to mainframes. It ...

With the exception of the numbered range list, you refer to the variables in a variable list in the same order that SAS uses to keep track of the variables. SAS keeps track of active variables in the ...