Within each cycle, the audit is designed around the specific audit procedures required by the PCAOB general standards.

Name: Within each cycle, the audit is designed around the specific audit procedures required by the PCAOB general standards.
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The audit is designed around the specific audit procedures required by the PCAOB auditing standards, not just the general standards. The PCAOB standards include general, fieldwork, and reporting standards.

Within Each Cycle, the Audit Is Designed Around the Specific