Identify Which of These Entities That Are Associated with the Public

question 3

Essay

Identify which of these entities that are associated with the public accounting profession that are (1) private sector organisations, (2) standard setting bodies.
$\bullet$ Australian Securities and Investment Commission (ASIC)
$\bullet$ Companies Auditors and Liquidators Disciplinary Board (CALDB)
$\bullet$ Other accounting bodies,e.g., ACCA, CIMA
$\bullet$ CPA Australia
$\bullet$ Chartered Accountants Australia New Zealand (CAANZ)
$\bullet$ The Institute of Public Accountants (IPA)
$\bullet$ Practice entities (e.g., KPMG, PricewaterhouseCoopers, Deloittes, Ernst & Young)
$\bullet$ Australian Stock Exchange (ASX)
$\bullet$ Financial Reporting Council (FRC)
$\bullet$ Auditing & Assurance Standards Board (AUASB).

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Definitions:

Texture

The feel, appearance, or consistency of a surface or substance, often perceived through touch.

Temperature

A measure of the hotness or coldness of a body or environment.

Objective Information

Information that is fact-based, measurable, and observable, free from personal feelings or biases.

Observable

Something that can be seen, noticed, or perceived through direct observation or measurement.