AICPA Auditing Standards Board Operating Policies

The Operating Policies of the AICPA Auditing Standards Board (ASB) summarize the responsibilities, authority, and structure of the AICPA Auditing Standards Board and of the principal AICPA staff assigned to support the auditing, attestation, and quality control standard setting activities of the AICPA. These operating policies are designed to facilitate the timely, thorough, and open study and deliberation of the continuing development of auditing, attestation, and quality control standards. Additional detailed procedures may be developed by the ASB and AICPA