As of 2003 the Auditing Standards Board
(ASB) has had jurisdiction to promulgate auditing, attestation and quality control standards relating to the preparation and issuance of audit reports for private companies.
The Auditing Standards Board
has issued two exposure drafts that may be reviewed for comment until Aug.
The Institute's Auditing Standards Board
(ASB) issued an exposure draft (ED) of a proposed Statement on Auditing Standards (SAS), Audit Documentation, which will supersede SAS no.
The AICPA Council agreed to add non-CPA members, including representatives from the user, regulatory and public communities, to the Auditing Standards Board
, which continues to set auditing standards for nonpublic entities.
2005, the Auditing Standards Board
issued Statement on Auditing Standards No.
Dacey, Auditing Standards Board
(ASB) Vice-Chairman Harold L.
Although stripped of its power to set the standards for publicly held companies, the AICPA's Auditing Standards Board
has submitted recommendations for auditing standards to the PCAOB.
* Many resources have been developed to help members understand and implement the new risk assessment suite of auditing standards, a set of eight statements on auditing standards issued by the AICPA Auditing Standards Board
to further enhance audit quality.
Roussey is a member of the AICPA International Issues Committee and has served on the Institute's Auditing Standards Board
. He also was international president of both the IT Governance Institute and the Information Systems Audit and Control Association and is now a member of both organizations' boards of directors.
Some fear that if the AICPA's Auditing Standards Board
, Accounting and Review Services Committee and Professional Ethics Committee cease to exist, "we'll have 54 different jurisdictions establishing auditing standards, review standards and compilations standards," says Mike Ueltzen, managing partner of Sacramento-based Ueltzen and Co.
060709CPA02), has been issued by the Auditing Standards Board
. This SAS replaces SAS No.
Interpretive publications are issued under the authority of the Auditing Standards Board