In what countries would one expect that auditing standards to evolve based on the needs perceived by the auditing profession?

A$)$ code law countries

B$)$ members of the European Union

C$)$ countries that follow common law

D$)$ countries with strong accounting laws

A$)$ IFRS only.

B$)$ U$.$S$.$ GAAP only.

C$)$ Neither$$IFRS nor U$.$S$.$ GAAP.

D$)$ Both IFRS and U$.$S$.$ GAAP.