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What professional standards require accounting firms to develop quality controls for their audit practices? What key issues should quality controls address? In commenting on Deloitte's

What professional standards require accounting firms to develop quality controls for their audit practices? What key issues should quality controls address? In commenting on Deloitte's quality controls, the PCAOB referred to the "culture" of that firm. What are the key factors or conditions that influence the "culture" within an accounting firm's practice?

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