Auditing Practices Board

The Auditing Practices Board (APB) is a key organization that develops and sets standards and guidelines for auditors to ensure audits of financial statements are conducted consistently and reliably. Its goal is to promote high-quality auditing practices, improving the accuracy and trustworthiness of financial information used by investors, regulators, and other stakeholders. The APB’s work helps maintain investor confidence and the integrity of financial markets by providing clear principles and procedures that auditors follow during their work.