The creation of the PCAOB by the Sarbanes$-$Oxley Act has affected both the standards$-$setting process and the periodic

review of the quality of an audit firm's work.

Required:

For each of the following, identify whether it is most appropriately associated with the PCAOB, AICPA, or the SEC.

a$.$ Responsible for setting standards for the audits of non$-$issuers.

b$.$ Standards are issued for issuers through Auditing Standards.

c$.$ Approves all standards for issuers.

d$.$ Standards are issued for non$-$issuers through Statements on Auditing Standards.

e$.$ Audit engagements are subject to evaluation, referred to as an "inspection."

f$.$ Audit engagements are subject to peer review evaluations.