What is the difference between the assertions of PCAOB standards compared with ASB standards? Select...

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Accounting

What is the difference between the assertions of PCAOB standards compared with ASB standards?
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The ASB standard has 2 categories of assertions while the PCAOB just lists 5 assertions.
The ASB standard has 5 assertions while PCAOB standards have 12 assertions.
The ASB standard has a more condensed list of assertions while PCAOB has a very detailed list.
The ASB standard has 2 categories of assertions while the PCAOB has 5 categories of assertions.

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