Question: d . What is the process the AICPA Auditing Standards Board ( ASB ) uses to develop AICPA auditing standards? When developing a new SAS,

d. What is the process the AICPA Auditing Standards Board(ASB) uses to develop AICPA auditing standards?
When developing a new SAS, the ASB uses the
as the base standard and then modifies it only when modifications are appropriate for the

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