Auditors of the financial statements of public companies must follow the guidelines in the SSAEs.

Name: Auditors of the financial statements of public companies must follow the guidelines in the SSAEs.
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Auditors of the financial statements of public companies must follow the guidelines in the PCAOB (Public Company Accounting Oversight Board) standards, not the SSAEs (Statements on Standards for Attestation Engagements), which are for non-public companies.

Auditors of the Financial Statements of Public Companies Must Follow