The PCAOB has five basic categories of standards. Show me their correct order by drawing lines to match the left and right lists.

$1$ st

Matters relating to filings under the federal securities laws

$2$nd

$3$ rd

$4$th

$5$th

General auditing standards

Audit procedures

Auditor reporting

Other matters associated with audits

Which of these are important regulators of audits that are performed in mainland China?

a$.$ International Auditing and Assurance Standards Board.

b$.$ Chinese Institute of Certified Public Accountants.

c$.$ China Securities Regulatory Commission.

d$.$ All of the above are important regulators of the audits that are performed in mainland China.

e$.$ None of the above are important regulators of the audits that are performed in mainland China.

The Public Company Accounting Oversight Board

a$.$ Sets auditing standards for audits of US public companies and also foreign companies that register with the US SEC.

b$.$ Sets accounting standards for audits of US public companies and also foreign companies that register with the US SEC.

c$.$ Ignores public comment and input in the process of setting auditing standards.

d$.$ Is independent of the SEC in setting auditing standards.

Which of the following is not a part of the role of internal auditors?

a$.$ Assisting the external auditors.

b$.$ Providing reports on the reliability of financial statements to investors and creditors.

c$.$ Consulting activities.

d$.$ Operational audits.

Operational auditing is oriented primarily toward

a$.$ Future improvements to accomplish the goals of management.

b$.$ The accuracy of data reflected in management's financial records.

c$.$ Verification that an entity's financial statements are fairly presented.

d$.$ Past protection provided by existing internal control.