Question: The _ _ _ _ _ _ defines more clearly the explicit responsibility of managers for financial statements, the relation between the independent auditor and

The ______ defines more clearly the explicit responsibility of managers for financial statements, the relation between the independent auditor and the firm audited and the kinds of services permitted and not permitted. Select the best term to complete the sentence.
Group of answer choices
Financial Accounting Standards Board
Sarbanes-Oxley Act of 2002

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