The aicpa has assigned responsibility for issuing official pronouncements on auditing matters to the Auditing standard board.
The Auditing standard board can be defined as the board whose roles and responsibilities is to audit and check that accountant follow the set rules and regulation laydown by the board.
The AICPA which full meaning is he American Institute of Certified Public Accountant has set up the standard and guideline that is expected of auditors to follow when auditing.
Therefore the aicpa has assigned responsibility for issuing official pronouncements on auditing matters to the Auditing standard board.
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