What body has the responsibility for issuing auditing standards for auditors of issuer (public)…

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What body has the responsibility for issuing auditing standards for auditors of issuer (public) companies?

a. The AICPA’s Auditing Standards Board.

b. The Chief Accountant of the Securities and Exchange Commission.

c. The Public Company Accounting Oversight Board.

d. The Financial Accounting Standards Board.

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