(Objectives 1, 2, 3) Who is responsible for establishing auditing standards for audits of U.S. public companies? Who is responsible for establishing auditing standards for U.S. private companies? Explain.
Objective 1
Understand the role of the Public Company Accounting Oversight Board and the effects of the Sarbanes?Oxley Act on the CPA profession.
Objective 2
Describe the key functions performed by the AICPA .
Objective 3
Understand the role of international auditing standards and their relation to U.S. auditing standards.
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