What distinguishes the AICPA's Auditing Standards Board $($ASB$)$ from the PCAOB?

The ASB issues auditing standards for private and non$-$profit companies and the PCAOB oversees audits of public companies.

The responsibilities of the ASB have been superseded by the PCAOB since the SOX Act.

The ASB maintains the self$-$regulation of the auditing profession, whereas the PCAOB represents the profession before rule$-$making bodies.

The ASB enforces auditing standards that the PCAOB issues.