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1) A) What is the AICPA and what do they do today B) How does the AICPA issue auditing standards (what committee and what is

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A) What is the AICPA and what do they do today

B) How does the AICPA issue auditing standards (what committee and what is issued)?

  • Auditing Standards Board of the AICPA (ASB)
  • Statement on Auditing Standards (SAS)

C) Who has to follow the AICPA Code of Professional Ethics?

D) Who is ultimately served by the Code of Professional Ethics?

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