- Sale With Recourse
- Sale Without Recourse
- Sampling Risk
- Sarbanes Oxley Act of 2002
- Scope Limitation
- Section 1231
- Significant Deficiency
- Significant Influence
- Standard Deduction
- Statements on Auditing Standards (SAS)
- Statements on Standards for Accounting and Review Services (SSARS)
- Statements on Standards for Attestation Engagements (SSAE)