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Which of the following statements is correct? The Australian Securities and Investments Commission is a member of the International Forum of Independent Audit Regulators. International

Which of the following statements is correct?

The Australian Securities and Investments Commission is a member of the International Forum of Independent Audit Regulators.

International auditing standards are mandatory for all auditors.

The Financial Reporting Council is a member of the International Federation of Accountants.

Membership of the International Auditing and Assurance Standards Board is restricted to members of the Forum of Firms.

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