Question

The aicpa has assigned responsibility for issuing official pronouncements on auditing matters to the

Answer 1

The aicpa has assigned responsibility for issuing official pronouncements on auditing matters to the  Auditing Standards Board (ASB) responsibility for issuing official pronouncements on auditing matters.

The Auditing Standards Board, the AICPA's highest technical body designated to provide auditing pronouncements, issues Auditing Standards. The auditor may state that the audit was also carried out in compliance with another set of auditing standards (for example, International Standards on Auditing [ISAs] or Government Auditing Standards). An audit is a systematic process carried out by an auditor who obtains and evaluates evidence to determine concordance between management's assertions about economic facts and the defined standards (usually GAAP). The auditor will subsequently report the findings to anyone interested (such as the SEC or investors).

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