I am having trouble understanding the differences in PCAOB, ASB, & SSARS reviews

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  • #197112
    mvol5
    Participant

    I am currently studying the AUD portion of the CPA exam and I am having trouble understanding when PCAOB, ASB, and SSARS is to be used. From what I know, PCAOB was set in place by the SOX act to be the groundwork for all public companies. Now, ASB and SSARS are for private, non-issuers. But I cannot figure out what the difference in these two are.

    Can anyone let me know some big differences of when each are used?

    Thanks

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