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What standards apply to each service and who establishes tho

What standards apply to each service and who establishes those standards?

Please help and answer in paragraph with references and APA format

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Auditing standards are followed as set forth by Generally Accepted Auditing Standards, also known as GAAS. The AICPA has published GAAS. AU Section 150 details generally accepted auditing standards, and the way in which it applies to all financial statement audits that began after the inception of Section 150, which was December 15, 2001. Auditing standard setting is a joint effort between the AICPA, the FASB, and the PCAOB. The general standards as set forth by the AICPA include the following:

1) The auditor must have adequate training and proficiency to perform the audit.
2) The auditor must maintain independence throughout the audit, and in all matters relating to the audit.
3) The auditor must use due professional care in performing the audit, and in preparing the auditing report.

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What standards apply to each service and who establishes those standards?

Please help and answer in paragraph with references and APA format

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