The Auditing Standards Board (ASB) is the senior committee of the AICPA designated by the AICPA Council to issue auditing, attestation, and quality management standards and practice guidance for performing and reporting on (a) audit engagements for nonissuers (that is, entities not included within the jurisdiction of the PCAOB) and (b) attestation engagements.
Mission and the keys to successfully meeting its mission
The opportunities and challenges, and the most significant factors driving its strategy
Strategic initiatives,