Audit and Attest Standards Team
A group within the *American Institute of Certified Public Accountants (AICPA). TheAICPA Web site states that the team "directs and supports the development of auditing, attestation, accounting and review services, and quality control standards." The team supports the work of the AICPAs *Auditing Standards Board, and it produces non-authoritative interpretative and implementation guidance for U.S. *auditing standards. Web link: www.aicpa.org/members/div/auditstd/aboutl.htm

Auditor's dictionary. 2014.

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