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The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner. Learn more about ASB in the Auditing, Attestation and Quality Control Standards Setting Activities - Operating Policies.
With the issuance of SAS Nos. 122-126, the Auditing Standards Board has substantially completed its Clarity Project, undertaken to make U.S. GAAS easier to read, understand, and apply. The ASB undertook this project to redraft all of the auditing sections in Codification of Statements on Auditing Standards, apply the clarity drafting conventions, and converge the material with the ISAs.
The Auditing Standards Board promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.
The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.
Access ASB consultation papers and comment letters for the latest advocacy efforts.
Members of the Committee
Bruce Webb, Chair McGladrey & Pullen, LLP
Hunter Cook, Dixon Hughes Goodman LLP
Samuel Cotterell, Boise Inc.
James R. Dalkin, Government Accountability Office
Jack F. Fuchs, Thompson Hine LLP
Jennifer Haskell, Deloitte & Touche LLP
Sandra K. Johnigan, Johnigan, P.C.
Edwin G. Jolicoeur, CliftonLarsonAllen LLP
Ilene Kassman, KPMG LLP
Ryan Kaye, Ernst & Young LLP
Barbara Lewis, Atkinson & Co., Ltd
Carolyn H. McNerney, SS&G Financial Services
David Miller, Nail McKinney Professional Association
Don Pallais, CPA
Marc Panucci, PricewaterhouseCoopers LLP
Michael J. Santay, Grant Thornton LLP
Chris Smith, BDO
Kay W. Tatum, University of Miami
Kim L. Tredinnick, Baker Tilly Virchow Krause, LLP
2012-2013 Auditing Standards Board member biographies.
AICPA Audit and Attest Standards Team - Staff Contacts
Past Meeting Highlights
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.
January 7-9, 2014
May 13-15, 2014
July 22-24, 2014
October 21-23, 2014