What is not a category of safeguards that can be used by professional accountants?
A) safeguards created by the profession, by legislation or by regulation.
B) safeguards developed by CALDB.
C) safeguards which are engagement specific.
D) safeguards within the client's systems.

Question

Quizplus · Accepted Answer

Safeguards created by the profession, legislation, or regulation, engagement-specific safeguards, and safeguards within the client's systems are recognized categories. CALDB (Conduct and Licensing Database) developed safeguards are not a recognized category in the context of professional accountants' safeguards.

What Is Not a Category of Safeguards That Can Be