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    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

    Auditing interpretation No. 2 of AU-C section 500

    Guidance Auditing interpretation No. 2, “Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 500, Audit Evidence
    Published on September 29, 2014

    Auditing interpretation no. 3 of AU-C section 500

    Guidance Auditing interpretation No. 3, "Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan," of AU-C section 500, Audit Evidence
    Published on June 26, 2014

    Exposure Drafts

    Exposure Draft ...Auditing and Attestation The Auditing Standards Board (ASB) develops and issues standards in the form of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Quality...
    Published on July 09, 2014

    Auditing interpretation nos. 1-4 of AU-C section 570

    Guidance Auditing interpretations no. 1, "Definition of Substantial Doubt About an Entity's Ability to Continue as a Going Concern," no. 2, "Definition of Reasonable Period of Time," no. 3, "Interim...
    Published on January 23, 2015

    Auditing interpretation No. 1 of AU-C section 805

    Guidance Auditing interpretation No. 1, “Auditor of Governmental Cost-Sharing Multiple-Employer Pension Plan,” of AU-C section 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or...
    Published on September 29, 2014

    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 interpretation No. 1 of AU-C section 600

    Guidance Auditing interpretation No. 1, “Auditor of Participating Employer in a Governmental Pension Plan,” of AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component...
    Published on April 22, 2014

    Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

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

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