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The following are definitions of terms that are listed on the right. Match the definition with its associated term. Each term can be used once, more than once or not at all. Definition 1. The grantor of the right to practice public accounting. 2. A report filed to indicate a significant event. 3. Sets professional standards and rules for auditors. 4. Oversees accounting firms who audit public companies. 5. A report that is filed when a company wishes to issue new securities. 6. The methods used to ensure the firm meets its professional responsibilities to clients and others. 7. Assists in providing investors with reliable information. 8. Requires annual inspections of accounting firms auditing > 100 issuers. 9. Practice monitoring by a CPA firm for another CPA firm. Audit Term a. AICPA b. PCAOB c. SEC d. IAASB e. Form S-1 f. Form 8-k g. Form 10-k h. Form 10-Q i. Peer review j. State Regulation k. Code of Professional Conduct l. Quality Control Standards m. GAAS Standards 2. For each engagement described below, indicate whether the engagement is likely to be conducted under international auditing standards, AICPA auditing standards, or PCAOB auditing standards. a. An audit of a U.S. private company with no public equity or debt. b. An audit of a German private company with public debt in Germany. c. An audit of a U.S. public company. d. An audit of a United Kingdom public company that is listed in the U.S. and whose financial statements will be filed with the SEC. e. An audit of a U.S. not-for-profit organization. f. An audit of a U.S. private company to be used for a loan from a publicly traded bank. g. An audit of a U.S. public company that is a subsidiary of a Japanese company that will be used for reporting by the parent company in Japan. h. An audit of a U.S. private company that has publicly traded debt.