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    Meeting Agenda and Materials for October 26-29, 2009, ASB Meeting

    Meeting Materials Meeting Agenda and Materials for October 26-29, 2009 Auditing Standards Board Meeting.
    Published on July 15, 2011

    AU section 314

    Professional Standards This section describes the second standard of field work, relating to the auditor obtaining a sufficient understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement of the financial statements whether due to error or fraud, and to design the nature, timing,
    Published on November 18, 2013

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on February 11, 2014

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