A chemical used in semiconductor manufacturing.

Gallium Arsenide. A III-V compound semiconductor material used for making optoelectronic devices and high-frequency ICs. GaAs has a higher electron mobility than silicon, thus having the capability of producing higher-speed devices. Electrons in GaAs travel at twice the speed of those of silicon.

Gallium Arsenide. A semiconductor material which has superior properties compared with Silicon, such has higher electron mobility. Used to make LEDs and microwave devices such as MMICs.

Gallium Arsenid [Halbleiter

Auditing standards developed by the AICPA.

Generally Accepted Auditing Standards are a set of guidelines used by auditors when conducting audits on an organization's finances. The American Institute of Certified Public Accountants (AICPA) developed GAAS as a systematic guideline for auditors to follow, ensuring the verifiability, accuracy, and consistency of auditor's actions and reports. GAAS are divided into 3 main sections: 1) General Standards 2) Standards of Fieldwork and 3) Standards of Reporting.

Generally Accepted Auditing Standards. Auditing Standards established by the Auditing Standards Board of the American Institute of Certified Public Accountants. All financial statement audit engagements must follow GAAS.

Refer to GENERALLY ACCEPTED AUDITING STANDARDS.