AUDITING STANDARDS BOARD - ASB

AICPA's (American Institute of Certified Public Accountants) senior technical committee for quality control, attestation, and auditing. The Auditing Standards Board creates standards, statements and guidance to CPAs (Certified Public Accountants) for non-public company audits.

Auditing Standards Board's existence is aimed to labor for "the public interest by improving existing and enabling new audit and attestation services."