The first general standard of the PCAOB requires that an audit be performed by which type of person?
A) An auditor with seasoned judgment in varying degrees of supervision and review.
B) An auditor with appropriate technical training and proficiency.
C) An auditor with adequate knowledge of the standards of field work and reporting.
D) An auditor satisfying the independence standards.

Question

Quizplus · Accepted Answer

The first general standard of the PCAOB states that an audit must be performed by an auditor with appropriate technical training and proficiency, which includes knowledge of generally accepted auditing standards and the principles of accounting. This ensures that the auditor has the necessary skills and knowledge to perform an effective audit.

The First General Standard of the PCAOB Requires That an Audit