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01 The objective of the ordinary audit of financial statements by the in- dependent auditor is the expression of an opinion on the fairness with which they present, in all material respects, financial position, results of operations, and its cash flows in conformity with generally accepted accounting principles.

The ASB is the senior committee of the AICPA designated by Council to issue auditing, attestation, and quality control standards and practice guidance for performing and reporting on audit and attestation engagements for nonissuers (that is, entities not included within the jurisdiction of the Public Company Accounting ...

The AICPA Audit Risk Assessment Tool is designed to walk an experienced auditor through the risk assessment procedures and document those decisions necessary to prepare an effective and efficient audit program.

AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services.

The Auditing Standards Board (ASB) is the AICPA's senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers.

Phone AICPA: 1.888.777.7077. If you are interested in joining the AICPA, please call our main line and press option 4. The Global Engagement Center is open 9AM-6PM ET Monday through Friday. CIMA: +44 (0)20 8849 2251. The Global Engagement Center is open 8AM-5PM GMT Monday through Friday.

03 Rule 202, Compliance With Standards, of the AICPA Code of Profes- sional Conduct [ET section 202.01], requires an AICPA member who performs an audit (the auditor) to comply with standards promulgated by the ASB.