Briefly describe the various roles of the following organizations that
Briefly describe the various roles of the following organizations that affect the external auditing profession and the nature of those effects:
a. Congress
b. Public Company Accounting Oversight Board (PCAOB)
c. Securities and Exchange Commission (SEC)
d. American Institute of Certified Public Accountants (AICPA)
e. Center for Audit Quality (CAQ)
f. International Auditing and Assurance Standards Board (IAASB)
g. Committee of Sponsoring Organizations (COSO)

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