ASB Auditing Standards Board
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 issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner. Learn more about ASB in the Auditing, Attestation and Quality Control Standards Setting Activities - ASB Operating Policies, Strategic Plan and Timetable.
The Auditing Standards Board promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.
View the ASB's positions on audit, attest, and quality control matters in the Audit, Attest, and Quality Control - ASB Comment Letters section of aicpa.org.
The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.
Access ASB consultation papers and comment letters for the latest advocacy efforts.
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.
Upcoming meetings and locations
May 10-13, 2021
July 26-29, 2021
October 11-14, 2021
Members of the Committee
Tracy Harding, Chair, BerryDunn
Brad Ames, Insight Global
Monique Booker, SB & Company, LLC
Patricia Bottomly, BDO USA LLP
Sherry Chesser, Landmark PLC
Harry Cohen, KPMG LLP
Jeanne Dee, Anders
Horace Emery, Suttle & Stalnaker, PLLC
Audrey A. Gramling, Oklahoma State University
Diane Hardesty, Ernst & Young LLP
Robert Harris, Rehman Robson
Kathleen K. Healy, PricewaterhouseCoopers LLP
Jon Heath, Carr Riggs & Ingram, L.L.C.
Clay Huffman, Frazier & Deeter, LLC
Kristen A. Kociolek, Government Accountability Office (GAO)
Sara Lord, RSM US LLP
Maria Manasses, Grant Thornton LLP
Chris Rogers, Infragistics
Tania DeSilva Sergott, Deloitte & Touche LLP