What are the PCAOB standards that cover the essential elements of communication,the criteria against which the assertions were tested,and an explanation of the basis for the auditor's opinion are known as?
A)General standards.
B)Standards of fieldwork.
C)Standards of reporting.
D)None of the above.

Question

Quizplus · Accepted Answer

The standards that cover these essential elements are the Standards of Reporting, which require the auditor to communicate the basis for their opinion and provide information about the criteria used in their testing. This is done through the auditor's report, which should be clear, concise, and contain all necessary information for the readers to understand the auditor's opinion.

What Are the PCAOB Standards That Cover the Essential Elements