The United States has three auditing standard-setting bodies:
- The American Institute of Certified Public Accountants, or AICPA, which issues auditing standards for auditors who are performing audits for private companies;
- The Public Company Accounting Oversight Board, or PCAOB, which issues standards for auditing public firms; and
- The U.S. Government Accountability Office, or GAO, which issues standards for auditing state and local governments.
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