CHAPTER 3

2.3 The two sources of auditing standards for the audits of public entities are: A pronouncement issued by the AICPA prior to April 2003 that has not been amended or superseded by the PCAOB (Interim Auditing Standard). A pronouncement issued by the PCAOB that has been approved by the SEC (Auditing Standards). 2.4 The three fundamental ... ................
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