The Organization Responsible for Establishing Auditing Standards and Inspecting and Investigating

Multiple Choice

The organization responsible for establishing auditing standards and inspecting and investigating auditing practices of public accounting firms is

A) Congress under the authority of the Sarbanes-Oxley Act (SOX) .
B) the American Institute of Certified Public Accountants (AICPA) .
C) the Securities and Exchange Commission (SEC) .
D) the Public Company Accounting Oversight Board (PCAOB) .