Given is a list of audit standard-setting bodies (shown on the left) and a description of their

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Given is a list of audit standard-setting bodies (shown on the left) and a description of their purpose (shown on the right). Match each standard‐setting body with its purpose.

I. PCAOB

II. ASB

III. IAASB

IV. ISACA

a. Established by the AICPA to issue SASs

b. Issues ISASs to provide guidelines for IT audits

c. Established by the Sarbanes–Oxley Act of 2002 to establish audit guidelines for public companies and their auditors

d. Issues ISAs to promote uniformity of worldwide auditing practices

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Accounting Information Systems Controls and Processes

ISBN: 978-1119329565

3rd edition

Authors: Leslie Turner, Andrea Weickgenannt, Mary Kay Copeland

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