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 May 10, 2013

ASB Meeting Agenda and Materials for January 2013

Meeting Materials:  January 8-10, 2013 ASB Meeting
Published on May 10, 2013

ASB Meeting Agenda and Materials May 2013

Meeting Materials:  May 7-9, 2013 ASB Meeting
Published on April 30, 2013

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 12, 2013

Discussion Paper - Improving the Clarity of ASB Standards Discussion Paper

White Paper:  Discussion Paper - Improving the Clarity of ASB Standards
Published on April 05, 2013

Recently Issued Audit Interpretations

Article:  Recently Issued Audit Interpretations
Published on April 03, 2013

ASB Meeting Agenda and Materials October 2012

Meeting Materials:  Meeting materials and agenda details regarding the October 2012 ASB Meeting.
Published on March 28, 2013

Audit and Attest Standards, Including Clarified Standards

Overview:  Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on March 28, 2013

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 February 14, 2013

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

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

Statements on Auditing Standards

Article:  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 January 08, 2013

SAS No. 127

Executive Summary:  This is an executive summary of SAS No. 127, Omnibus Statement on Auditing Standards - 2013.
Published on December 28, 2012

ASB Meeting Agenda and Materials November 2012

Meeting Materials:  Meeting Date: November 28, 2012 Place: Via Conference Call Time: 10:00am (Eastern Time Zone) The phone number will be sent to registrants.   Agenda Item #1 - Proposed SAS, Omnibus Statement on Auditing Standards-2012 Discussion M
Published on November 26, 2012

ASB Meeting Agenda and Materials August 2012

Meeting Materials:  August 16, 2012 ASB conference call
Published on November 08, 2012