Ernst was expected to adhere to audit standards in preparation of their report. What is true about

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Ernst was expected to adhere to audit standards in preparation of their report. What is true about audit standards?
a. The SEC requires the 10 standards created by the PCAOB and IFRS.
b. The PCAOB requires the 10 standards mandated by the SEC and IFRS.
c. The PCAOB requires the 10 standards created by the ASB of the AICPA.
d. The PCAOB requires the 10 standards created by the AICPA of the ASB.

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