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.