Many if not most people think auditing is about numbers. That’s true but it is only the tip of the iceberg. There are a lot of other matters that have an influence on the auditing profession.

In this module’s discussion, were going to take a look at a one of auditing’s biggest influences, professional standards.

For this discussion please compare and contrast the roles of the AICPA and PCAOB in setting auditing standards. The better posts will look at the history, the present, and try to guess where we’re headed.

**Please use 2 APA citation.