The role of the Auditing Standards Board is to: a. Define accepted auditing procedures applicable in practice.

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The role of the Auditing Standards Board is to:

a. Define accepted auditing procedures applicable in practice.

b. Develop auditing standards for new Statements of Financial (or Governmental) Accounting Standards issued by the Financial (or Governmental) Accounting Standards Board.

c. Promulgate auditing standards and procedures that AICPA members must observe.

d. Lobby Congress on matters related to audit practice.

Choose the correct answer.

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