<P> In the United States , the Auditing Standards Board ( ASB ) is the senior technical committee designated by the American Institute of Certified Public Accountants ( AICPA ) to issue auditing , attestation , and quality control statements , standards and guidance to certified public accountants ( CPAs ) for non-public company audits . Created in October 1978 , it is composed of 19 members representing various industries and sectors , including public accountants and private , educational , and governmental entities . It issues pronouncements in the form of statements , interpretations , and guidelines , which all CPAs must adhere to when performing audits and attestations . </P>
<P> In the United States , the Auditing Standards Board ( ASB ) is the senior technical committee designated by the American Institute of Certified Public Accountants ( AICPA ) to issue auditing , attestation , and quality control statements , standards and guidance to certified public accountants ( CPAs ) for non-public company audits . Created in October 1978 , it is composed of 19 members representing various industries and sectors , including public accountants and private , educational , and governmental entities . It issues pronouncements in the form of statements , interpretations , and guidelines , which all CPAs must adhere to when performing audits and attestations . </P>
the aicpa auditing standards board ( asb ) sets auditing standards for audits of
the aicpa auditing standards board ( asb ) sets auditing standards for audits of
non-public company
non-public company