Auditing Standards Board

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.

Read more about Auditing Standards Board:  Current Board Membership, ASB Meetings

Other articles related to "standards, auditing standards board, auditing, board":

European Committee For Standardization - The Vienna Agreement
... Its primary aim is to avoid duplication of (potentially conflicting) standards between CEN and ISO ... In the last decade CEN has adopted a number of ISO standards which replaced the corresponding CEN standards ...
Auditing Standards Board - ASB Meetings
... The ASB meets periodically to discuss auditing issues and prepare and draft pronouncement proposals, and occasionally holds public hearings ... are discussed in the ASB meetings, and the board members must vote before to issuing a draft proposal (called an "exposure draft") or the final version to the public with two-thirds of ASB members in favor ...
Parker Morris Committee
... The Parker Morris Committee drew up an influential 1961 report on housing space standards in public housing in the United Kingdom entitled Homes for Today and Tomorrow ... concluded that the quality of social housing needed to be improved to match the rise in living standards and made a number of recommendations ... Committee took a functional approach to determining space standards in the home by considering what furniture was needed in rooms, the space needed to use the furniture and move around it ...
Emission Standard
... Emission standards are requirements that set specific limits to the amount of pollutants that can be released into the environment ... Many emissions standards focus on regulating pollutants released by automobiles (motor cars) and other powered vehicles but they can also regulate ... Frequent policy alternatives to emissions standards are technology standards ...

Famous quotes containing the words board and/or standards:

    During depression the world disappears. Language itself. One has nothing to say. Nothing. No small talk, no anecdotes. Nothing can be risked on the board of talk. Because the inner voice is so urgent in its own discourse: How shall I live? How shall I manage the future? Why should I go on?
    Kate Millett (b. 1934)

    With his brows knit, his mind made up, his will resolved and resistless, he advances, crashing his way through the host of weak, half-formed, dilettante opinions, honest and dishonest ways of thinking, with their standards raised, sentimentalities and conjectures, and tramples them all into dust. See how he prevails; you don’t even hear the groans of the wounded and dying.
    Henry David Thoreau (1817–1862)