The Auditing Standards Board (ASB) is the senior committee of the AICPA designated to issue auditing, attestation, and quality control standards applicable to the performance and issuance of audit and attestation reports for non-issuers. The ASB Strategic Plan articulates the Board's:
Mission and the keys to successfully meeting its mission
The opportunities and challenges, and the most significant factors driving its strategy
Strategic initiatives, which drive its planned strategic actions in responding to the current environment and anticipated future challenges