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AICPA
American Institute of Certified Public Accountants, a voluntary organization of CPAs that sets professional requirements, conducts research, and publishes material relevant to accounting, auditing, management consulting services, and taxes
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Center for Audit Quality (CAQ)
An autonomous public policy organization with a mission to foster confidence in the audit process and to make public company audits even more reliable and relevant for investors
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Generally accepted auditing standards (GAAS)
10 auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations; often called auditing standards
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International Standards on Auditing (ISAs)
statements issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants to promote international acceptance of auditing standards
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Peer review
the review by CPAs of a CPA firm's compliance with its quality control system
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Public Company Accounting Oversight Board (PCAOB)
Board created by the Sarbanes-Oxley Act to oversee auditors of public companies, including establishing auditing and quality control standards and performing inspections of registered accounting firms
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Quality control
methods used by a CPA firm to ensure that the firm meets its professional responsibilities to clients and others
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Securities and Exchange Commission (SEC)
a federal agency that oversees the orderly conduct of the securities markets; the SEC assists in providing investors in public corporations with reliable information upon which to make investment decisions
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Statements on Auditing Standards (SASs)
pronouncements issued by the AICPA to interpret generally accepted auditing standards
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