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.