asb

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asb

1. Abbr. for apostilb.
2. Abbr. for asbestos.
References in periodicals archive ?
The Auditing Standards Board is proposing amendments to align the materiality concepts discussed in AICPA Professional Standards with the definition of materiality used by the U.S.
Auditing Standards Board Issues Additional Exposure Drafts Resulting from Clarity Project
Lynford Graham, CPA, PhD, CFE, is a consultant, recent former member of the Auditing Standards Board and chair of the SAS no.
* Recent pronouncements by the Auditing Standards Board have expanded the communications between independent auditors and the audit committee related to fraud, uncorrected audit adjustments and the quality of accounting principles used by management.
On March 2, the AlCPA's Auditing Standards Board (ASB) issued Auditing Interpretation 4, Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of AU-C Section 700, to help auditors comply with GAAS following the PCAOB's adoption of a standard that significantly revised the content and format of the auditor's report.
The Auditing Standards Board has issued Proposed Statement on Auditing Standards, Subsequent Events and Subsequently Discovered Facts, resulting from its Clarity: Supersedes AU Sections 530, Dating of the Independent Auditor's Report, 560, Subsequent Events, 561, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, and paragraphs .71-.73 of AU Section 508, Reports on Audited Financial Statements.
The panel's recommendations were principally directed to three groups able to influence audit conduct: the Auditing Standards Board, auditing firms and the former SEC Practice Section of the AICPA.
The AICPA's Auditing Standards Board is aligning its standard-setting process with that of the International Auditing and Assurance Standards Board (IAASB--an independent standard-setting body under the auspices of the International Federation of Accountants).
CCR supports a supplemental recommendation that the Auditing Standards Board, provide more specific guidance not just on the extent to which external audit work should be tested, but on the degree to which internal audit may assist in the overall scope of the audit."
The AICPA's Auditing Standards Board (ASB) voted to issue a proposed requirement for an expanded auditor report that converges with the guidance from the International Auditing and Assurance Standards Board (IAASB).
The Auditing Standards Board has issued the following exposure drafts as part of its Clarity:
The AICPA Auditing Standards Board has issued eight new Statements on Auditing Standards, SAS No.