Standards on Auditing

1 Posts
1 Sections
1 Types

Definitions

Auditing Standards Auditing Standards Board AICPA PCAOB Standards on Auditing Professional Oversight Accounting

The Auditing Standards Board (ASB) is the American Institute of Certified Public Accountants' (AICPA) senior technical committee designated to issue Statements on Auditing Standards (SASs). Since 2002, ultimate oversight of the auditing profession in the United States has rested with the Public Company Accounting Oversight Board (PCAOB).