Audit, Attest, and Quality Control – ASB Comment Letters
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Audit, Attest, and Quality Control – ASB Comment Letters

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The Auditing Standards Board (ASB) promotes high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest. As such, the ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.

The ASB has issued the following recent comment letters to communicate its views and positions on

Download the zip file of ASB comment letters issued in 2022

File name: asb-comment-letters-issued-in-2022.zip

Download the zip file of ASB comment letters issued in 2021

File name: asb-comment-letters-issued-in-2021.zip

Download the full text of the ASB comment letter issued in 2020

File name: aicpa-comment-letter-isa-600-ed-20200926.pdf

Download the zip file of ASB comment letters issued in 2019

File name: asb-comment-letters-issued-in-2019.zip

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