Which of the following standards is not correctly associated with its rule-making body?
a. Public Company Accounting Oversight Board, Auditing Standards
b. Governmental Accounting Standards Board, Government Auditing Standards
c. Auditing Standards Board, Statements on Auditing Standards
d. International Auditing and Assurance Standards Board, International Statements on Auditing
b. Government auditing standards are issued by the government Accountability Office (GAO). Governmental accounting standards are issued by the Government Accounting Standards Board.