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The AASC is a ruling body in ensuring the excellence and uniformity of auditing and assurance related services in the country. The main objective of the AASC is to adopt the International Auditing and Assurance Standards Board (IAASB) standards and practice statements to attain uniformity of the local GAAS with the IAASB pronouncements. This harmonization is expected to enhance the reliability and acceptability of audited financial statements of Philippine companies.
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Which of the following best describes the function of auditing and assurance standards council AASC )?
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