Auditing Standards Board (original) (raw)
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.
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| dbo:abstract | 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. (en) Auditing Standards Board, ASB, är ett amerikanskt organ grundat av för teknisk hjälp och support för revisionsbranschen. (sv) |
| dbo:wikiPageExternalLink | https://nrdoshi.ae/ https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/asb/downloadabledocuments/asb-operating-policies.pdf http://www.aicpa.org |
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| dbo:wikiPageWikiLink | dbr:Public_Company_Accounting_Oversight_Board dbr:Sarbanes–Oxley_Act dbr:Big_Four_accounting_firms dbr:United_States dbr:Public_company dbr:National_Association_of_State_Boards_of_Accountancy dbr:American_Institute_of_Certified_Public_Accountants dbr:Federal_Reserve_Board dbr:Federal_Trade_Commission dbr:Quality_control dbr:Attestation_clause dbr:Auditing dbc:Auditing_in_the_United_States dbr:Auditor's_report dbr:Statements_on_Auditing_Standards_(USA) dbr:Big_Four_auditors dbr:Certified_public_accountants dbr:Public_accounting |
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| dcterms:subject | dbc:Auditing_in_the_United_States |
| gold:hypernym | dbr:Committee |
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| rdfs:comment | 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. (en) Auditing Standards Board, ASB, är ett amerikanskt organ grundat av för teknisk hjälp och support för revisionsbranschen. (sv) |
| rdfs:label | Auditing Standards Board (en) Auditing Standards Board (sv) |
| owl:sameAs | freebase:Auditing Standards Board wikidata:Auditing Standards Board dbpedia-sv:Auditing Standards Board https://global.dbpedia.org/id/4Tj8h |
| prov:wasDerivedFrom | wikipedia-en:Auditing_Standards_Board?oldid=1101148375&ns=0 |
| foaf:isPrimaryTopicOf | wikipedia-en:Auditing_Standards_Board |
| is dbo:wikiPageDisambiguates of | dbr:ASB |
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| is foaf:primaryTopic of | wikipedia-en:Auditing_Standards_Board |