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The independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements.
Auditing -- Standards -- United States; Auditing -- Quality control
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Relationship of generally accepted auditing standards to quality control standards; Statement on auditing standards, 025" (1979). Statements on Auditing Standards. 23.