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.
With the issuance of SAS Nos. 122-126, the Auditing Standards Board has substantially completed its Clarity Project, undertaken to make U.S. GAAS easier to read, understand, and apply. The ASB undertook this project to redraft all of the auditing sections in Codification of Statements on Auditing Standards, apply the clarity drafting conventions, and converge the material with the ISAs.
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
December 6, 2019
January 13-16, 2020
San Diego, CA
March 11, 2020
April 27-May 1, 2020
July 20-24, 2020
October 19-23, 2020
December 2, 2020
Members of the Committee
Mike Santay, Chair, Grant Thornton LLP
Brad Ames, Insight Global
Monique Booker, SB & Company, LLC
Jay Brodish, Jr., PricewaterhouseCoopers LLP
Dora Burzenski, Deloitte & Touche LLP
Joseph S. Cascio, Ernst & Young
Harry Cohen, KPMG LLP
Jeanne Dee, Anders
Audrey A. Gramling, Oklahoma State University
Tracy Harding, BerryDunn
Jon Heath, Carr Riggs & Ingram, L.L.C.
Jan Herringer, BDO USA LLP
Kristen A. Kociolek, Government Accountability Office (GAO)
Alan Long, Baldwin CPAs
Sara Lord, RSM US LLP
Marcia Marien, Township of Brookfield
Aaron Saito, Fortive Corporation