Detailed Answer
(a) The requirement is to identify the type of standards
for which the PCAOB is not responsible for. Answer (a) is correct
because the PCAOB has no responsibility for promulgating
or adopting accounting standards. Answer (b) is incorrect because
the PCAOB does have responsibility for attestation standards
relating to public companies. Answer (c) is incorrect because
the PCAOB does have responsibility for auditing standards
relating to public companies. Answer (d) is incorrect because
the PCAOB does have responsibility for quality control standards
relating to public companies.