The authorative body of the American Institute of Certified Public Accounts (AICPA) that establishes standards and quality control procedures for public and private auditing bodies through its issuance and interpretation of Generally Accepted Auditing Standards (GAAS). Financial auditing and reporting procedures are under constant review by the ASB and are subject to change at any time.
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The Auditing Standards Board (ASB) is the AICPA's senior committee for auditing , attestation, and quality control applicable to the performance and issuance of ...
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In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants ...
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