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Acc 404 db2.docx
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Auditing profession is guided by various regulatory bodies which helps making the profession of accounting and auditing more reliable and trustworthy:-

  1. Generally accepted auditing standards.
  2. International auditing and assurance board.
  3. Accounting standard board.
  4. Public company accounting oversight board.
  5. SOX (Sarbanes Oxley Act)
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