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    Auditing Standards Board

    Article ...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 issuer
    Published on April 21, 2015

    Auditing Standards Boards Revised Quality Control Standards

    Executive Summary Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9
    Published on June 22, 2010

    AICPAs Auditing Standards Board International Convergence Plan

    Article Auditing Standards Board's Convergence Plan With International Audit and Attest Standards
    Published on April 28, 2010

    Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

    Exposure Draft Auditing Standards Board Exposure Drafts of Proposed Statements
    Published on October 29, 2014

    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 July 23, 2014

    ASB Meeting Materials and Highlights

    Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights
    Published on February 11, 2015

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December...
    Published on November 18, 2014

    The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control

    White Paper The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand...
    Published on July 14, 2011

    Audit and Attest Standards Team

    Roster Part of the Auditing Standards Board's (ASB) mission is to promote high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries...
    Published on May 26, 2010

    Comment Letters received on Improving the Clarity of ASB Standards

    Comment Letters Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
    Published on April 30, 2010

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