CAS 200 explains that as part of general qualifications and conduct,the auditor should be professionally competent.Which of the following help the auditor achieve competence?
A)using due care in the performance of all aspects of auditing
B)having an objective state of mind and independence from the client
C)having formal education and practical experience,and pursuing continuing education
D)conducting the audit using a risk-based approach and being skeptical

Question

Quizplus · Accepted Answer

Having formal education and practical experience, and pursuing continuing education are specific ways for auditors to achieve and maintain professional competence. While A, B, and D are important aspects of auditing, they do not directly address the auditor's competence.

CAS 200 Explains That as Part of General Qualifications and Conduct,the