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Write the Three General Auditing Standards of the PCAOB

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Write the three general auditing standards of the PCAOB.


Definitions:

Program Activities

Specific tasks or operations that are carried out as part of a program or project to achieve its objectives.

Observers

Individuals who watch or monitor activities or events without directly participating in them.

Self-Observations

The process of intentionally focusing attention on one's own thoughts, emotions, and behaviors to gain insight or promote self-awareness.

Worker Observations

The act of noting or recording the behaviors, practices, or conditions of employees within a workplace.

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