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Auditing Standards Board : ウィキペディア英語版
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.〔AICPA Operating Policies, pg. 1〕 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.〔Creation of the Auditing Standards Board, AICPA Operating Policies Appendix A, pg. 17, par. 2-6〕
==History==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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