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Prior to the Sarbanes-Oxley Act of 2002 (SOX), auditing standards for both public and non-public...

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Accounting

Prior to the Sarbanes-Oxley Act of 2002 (SOX), auditing standards for both public and non-public companies were issued by the Auditing Standards Board (ASB).

Currently, who is responsible to set audit standards for public companies and for non-public companies? Explain the similarities and differences in standards as they relate to public and non-public companies.

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