The Auditing Standards Board (ASB) promotes high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest. As such, the ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.
The ASB has issued the following recent comment letters to communicate its views and positions on