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Auditing Standards Board

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Auditing Standards Board
The branch of the American Institute of Certified Public Accountants that sets the Generally Accepted Auditing Standards. Its decisions about audit procedures are authoritative; auditors generally must abide by them. The Auditing Standards Board provides a uniform set of standards for conducting audits in the United States.


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The AICPA's Auditing Standards Board issued two final standards on internal control.
Maintaining the principle of auditing as a judgment-driven rather than standards-driven practice, new emphasis is placed on regulations from the Public Company Accounting Oversight Board and the International Accounting and Auditing Standards board as well as on integrated auditing.
060709CPA02), has been issued by the Auditing Standards Board.
 
 
 
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