Glossary and aids for general accounting needs.
Auditing Standards Board (ASB)
Board authorized by the AICPA to promulgate auditing and attest standards, procedures, and implementation guidance for AICPA members performing such services. It is comprised of 15 members. As a senior technical committee, it is authorized to make public statements, without clearance from Council or the Board of Directors, on matters related to its area of practice.
Off-Site Peer Review
A review of selected financial statements and accountant's compilation or review reports sufficient to provide a reviewer with a reasonable basis for expressing limited assurance that the reports do not depart in a material respect from professional standards. Available to firms that do not perform audits and are members of the Private Companies Practice sections (PCPS) of the AICPA Division of CPA Firms, or to firms enrolled in the AICPA Peer Review Program. For PCPS firms, includes a review of the firm's compliance with the membership requirements of the
Frequently Asked Questions about Accounting
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