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A treatment program that uses cognitive restructuring involves which of the following?
Public Company Accounting Oversight Board
An independent oversight body established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports.
Auditing Standards
Rules and guidelines set by governing bodies that dictate the auditing process, ensuring consistency, and reliability in financial reporting.
Sarbanes-Oxley Act
A U.S. federal law enacted in 2002 to protect investors by improving the accuracy and reliability of corporate disclosures, including those related to financial statements and corporate governance.
Authoritative Accounting Guidance
Officially recognized principles and standards that govern financial reporting and accounting practices.
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