Which of the following comes under the purview of the Public Company Accounting Oversight Board?
A)Auditing Standards (AS)
B)Statements on Auditing Standards (SAS)
C)Statements on Standards for Attestation Engagement (SSAE)
D)Statements on Quality Control Standards (SQCS)

Question

Quizplus · Accepted Answer

The Public Company Accounting Oversight Board (PCAOB) is responsible for establishing auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. This includes Auditing Standards (AS), but not Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagement (SSAE), or Statements on Quality Control Standards (SQCS), which are issued by the American Institute of Certified Public Accountants (AICPA).

Which of the Following Comes Under the Purview of the Public