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. Approves all standards for issuers. c. Responsible for setting standards for the audits of 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. Standards are issued for issuers through Auditing Standards. 9. Audit engagements are subject to peer review evaluations. AICPA PCAOB SEC