Audit Standards Board Members Biographies
Article:
The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013
AU-C section 805
Professional Standards:
This section addresses special considerations in the application of AU-C sections 200-700 to an audit of a single financial statement or of a specific element, account, or item of a financial statement
Published on October 03, 2012
Meeting Agenda and Materials for July 27-30, 2009, ASB Meeting
Meeting Materials:
Meeting Agenda and Materials for July 27-30, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011
Meeting Agenda and Materials for June 22-25, 2009, ASB Meeting
Meeting Materials:
Meeting Agenda and Materials for June 22-25, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011
Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials May 3-6, 2010.
Published on July 15, 2011
Meeting Agenda and Materials for April 27-30, 2009, ASB Meeting
Meeting Materials:
Meeting Agenda and Materials for April 27-30, 2009 Auditing Standards Board .
Published on July 15, 2011
Meeting Agenda and Materials for August 23-26, 2010, ASB Meeting
Meeting Materials:
Auditing Standards Board Meeting Agenda and Materials August 23-26, 2010
Published on July 15, 2011
Clarified Statements on Auditing Standards
Professional Standards:
Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards
Published on January 15, 2013
ET Section 100-1 Conceptual Framework for AICPA Independence Standards
Professional Standards:
The Conceptual Framework for AICPA Independence Standards.
Published on April 09, 2013
ET Section 101 - Independence
Professional Standards:
.01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013