As stated in the AICPA's statements on standards for attestation engagements, auditors should not perform reviewlevel work for reporting on internal control or compliance with laws and regulations.
The auditors set the standards for the AICPA.
mnli hypothesis: The auditors set the standards for the AICPA. premise: As stated in the AICPA's statements on standards for attestation engagements, auditors should not perform reviewlevel work for reporting on internal control or compliance with laws and regulations.